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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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