TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 358 - Public rulings  

Guide to Division 358  

SECTION 358-1   WHAT THIS DIVISION IS ABOUT  


A public ruling is an expression of the Commissioner ' s opinion of the way in which a relevant provision applies, or would apply, to entities generally or a class of entities.

The Commissioner must publish the ruling.

A public ruling may be withdrawn.

Note:

Division 357 has some rules that relate to rulings generally.


TABLE OF SECTIONS
TABLE OF SECTIONS
Making public rulings
358-5 What is a public ruling?
358-10 Application of public rulings
358-15 When a public ruling ceases to apply
Withdrawing public rulings
358-20 Withdrawing public rulings




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