30 (2) An advance tax ruling does not have any binding effect upon the CommissionerGeneral in relation to future cases. (3) A binding general ruling may be cited by the Commissioner-General or any person in any proceedings before the Commissioner-General or the courts. (4) A binding private ruling may not be cited in any proceeding before the Commissioner or the courts other than a proceeding involving the applicant for that ruling. (5) A binding class ruling may not be cited in any proceeding before the Commissioner or the courts by any person other than a proceeding involving the applicant for that ruling or an affected class member identified in the ruling. (6) A publication or other written statement issued by the Commissioner-General does not have any binding effect unless it is an advance tax ruling. Nonbinding private opinions and other written statements 5.(1) The Commissioner-General may issue a nonbinding private opinion to a person regarding the tax treatment of a particular set of facts and circumstances or a particular transaction. (2) A nonbinding private opinion may not be cited in any proceeding before the Commissioner-General or the courts other than a proceeding involving the person to whom the nonbinding private opinion was issued. (3) Any written statement issued by the Commissioner-General interpreting or applying this Act prior to the 1st January, 2007, is to be treated as and have the effect of a nonbinding private opinion, unless the Commissioner-General prescribes otherwise in writing. Conditions for the applicability of advance tax rulings 6.(1) An advance tax ruling applies to a person only if all of the following conditions have been satisfied— (a) the provision or provisions of the Act at issue are the subject of the advance tax ruling; and (b) the set of facts and circumstances of transaction presented by the person are the same as the particular set of facts and circumstances governed by the advance tax ruling; (c) the set of facts and circumstance of the transaction fall entirely within the effective period of the advance tax ruling; and (d) any assumptions made or conditions imposed by the Commissioner-General in connection with the validity of the advance tax ruling have been satisfied or carried out. (2) In addition to the requirements set forth in subparagraph (1)— (a) in the case of a binding private ruling, the ruling applies to a person only if that person is the applicant identified in the ruling; and