Adopting the general rulings system for indirect taxes and excise - frequently asked questions

Inconsistent rulings in relation to indirect taxes and excise

What happens if the Commissioner issues a private indirect tax or excise ruling that is inconsistent with an earlier public indirect tax or excise ruling?

The private ruling is taken to apply from the time specified in the ruling. At that time, the public ruling is taken to cease to apply to the extent of any inconsistency.

If there is no time specified within the private ruling, it is taken to apply from when the ruling was made.

What happens if the Commissioner issues an indirect tax or excise ruling that is inconsistent with an earlier private indirect tax or excise ruling?

The new ruling applies from either the time it was made or the time specified within the ruling (whichever is the later). At that time, the earlier private ruling ceases to apply to the extent of any inconsistency. This is regardless of whether the new ruling is a public or private ruling.

What happens if the Commissioner issues a public indirect tax or excise ruling that is inconsistent with an earlier public indirect tax or excise ruling?

In this case, you may rely on either ruling.