Section 57

Refusing an application for a private ruling (TPA 2nd Sch Para 20)

(1) The Commissioner may refuse an application for a private ruling if – 

• (a) the Commissioner has already decided the matter that is the subject of the application in a tax assessment; 
• (b) the Commissioner is of the opinion that an existing public ruling adequately covers the matter that is the subject of the application; 
• (c) the application relates to a matter that is the subject of a tax audit or an objection; 
• (d) the application is frivolous or vexatious; 
• (e) the arrangement to which the application relates has not been carried out and there are reasonable grounds to believe that it shall not be carried out; 
• (f) the applicant has not provided the Commissioner with sufficient information to make a private ruling; or 
• (g) in the opinion of the Commissioner, it would be unreasonable to comply with the application, having regard to the resources needed to comply and any other matters the Commissioner considers relevant. 

(2) The Commissioner shall serve the applicant with a written notice of refusal to make a private ruling under this section.

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