33 (5) A binding general ruling must contain— (a) a statement identifying it as a binding private ruling made under this paragraph; (b) the name, tax number and postal address of the applicant; (c) a citation of the relevant statutory provisions or issues; (d) a description of the proposed transaction; (e) the specific ruling made; (f) any assumptions made or conditions imposed by the Commissioner in connection with the validity of the ruling; and (g) the period for which the ruling is valid. (6) Subject to subparagraph (5), a binding private ruling may be issued in such manner and in such form as the Commissioner-General may prescribe. Binding class rulings 12.(1) The Commissioner-General may issue binding class rulings regarding the application or interpretation of a provision of the Act to a proposed transaction upon application by a person in accordance with paragraph 2. (2) The Commissioner-General may make a binding class ruling subject to such conditions and assumptions as may be prescribed in the ruling. (3) The Commissioner-General must provide an applicant with a reasonable opportunity to consult if, based upon the application and any additional information received, it appears that the content of the binding class ruling to be made would differ materially from the proposed ruling sought by the applicant. (4) The Commissioner-General must issue the final binding class ruling to the applicant at the address shown in the application unless the applicant provides other instructions, in writing, before the ruling is issued. (5) A binding class ruling must contain— (a) a statement identifying it as a binding class ruling made under this paragraph; (b) the name, tax number and postal address of the applicant; (c) a list or a description of the affected class members; (d) a citation of the relevant statutory provisions or issues; (e) a description of the proposed transaction; (f) the specific ruling made; (g) any assumptions made or conditions imposed by the Commissioner in connection with the validity of the ruling; and (h) the period for which the ruling is valid. (6) Subject to subparagraph (5), a binding class ruling may be issued in such manner and in such form as the Commissioner-General may prescribe