Commonwealth Numbered Regulations

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1994 No. 224 FEDERAL COURT RULES (AMENDMENT) - RULE 15

15. Order 52B, new rule 5A
15.1 After rule 5, insert:

Documents to be filed and served by the Commissioner-private rulings

"5A. If an appeal relates to a private ruling, within 14 days after a sealed
copy of the application is served on the Commissioner, the Commissioner must:

   (a)  file:

        (i)    a notice of appearance in accordance with Form 15; and

        (ii)   a copy of the private ruling concerned; and

        (iii)  a copy of the notice of appealable objection decision
               concerned; and

        (iv)   a copy of the taxation objection concerned; and

   (v)  a copy of any documents given to the Commissioner by the applicant
        under section 14ZAJ of the Taxation Administration Act; and

   (vi) a statement of any assumption made by the Commissioner when making the
        ruling and which is not stated in the notice of ruling; and

   (b)  serve on the applicant:

        (i)    a copy of the notice of appearance, stamped with the stamp of
               the Registry; and

        (ii)   a list of the documents filed under subparagraphs (a) (ii) to
               (v) inclusive; and

        (iii)  a copy of the statement referred to in subparagraph (a) (vi).".
               


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