37Reliance on Commissioner’s interpretation of GST law

##### 37 Reliance on Commissioner’s interpretation of GST law (1) This section applies to you if: (a) the Commissioner alters a previous ruling that applied to you; and (b) relying on the previous ruling, you have underpaid a net amount or an amount of GST, or the Commissioner has overpaid an amount under section 35‑5 of the GST Act, in respect of one or more taxable supplies or taxable importations that happened before the alteration. (2) Unless the Commissioner is satisfied that you contributed to the giving, or continuing in force, of the earlier ruling by a misstatement or by suppressing a material fact: (a) the underpaid GST ceases to be payable; or (b) the overpaid amount under section 35‑5 of the GST Act is taken to have been payable in full; from when the previous ruling was made. (3) The following rules apply in deciding whether a ruling applies to you, or whether a ruling has been altered: (a) a private ruling applies only to the entity to whom it was given; (b) so far as a private ruling conflicts with an earlier public ruling, the private ruling prevails; (c) so far as a public ruling conflicts with an earlier private ruling, the public ruling prevails; (d) an alteration that a later ruling makes to an earlier ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier ruling was given. (4) In this section: > private ruling means a ruling given to a particular entity. > public ruling means a ruling other than a private ruling. > ruling means any ruling or advice given or published by the Commissioner, including one that has been previously altered, but not including: (a) one given orally; or (b) an assessment.