25Application for ruling regarding proposed corporate re-

25 Application for ruling regarding proposed corporate re- construction (1) A corporation that proposes to be a party to a conveyance, transfer or relevant acquisition referred to in section 19 or 20 may apply to the Commissioner for a ruling whether the proposed conveyance, transfer or relevant acquisition would be exempt from duty under that section. (2) The application must be accompanied by all relevant information. (3) The Commissioner must give the applicant notice of the ruling.