Advance ruling clarifies taxpayer questions within a defined scope and defines applicants, appellants, and Authority roles.

This Chapter defines advance ruling as a ruling by the Authority on a question raised by the applicant under section 258 within the scope specified under section 256, and defines "applicant" and "application" in relation to sub-section (1) of section 258. It also defines "appellant" as a public sector company or the Commissioner preferring an appeal under sub-section (1) of section 262, and identifies the "Authority", "Chairperson", "Vice-chairperson" and "Member" for the advance rulings mechanism.

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