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 362 - Rulings by Industry Innovation and Science Australia that activities are not ineligible activities  

Public rulings by Industry Innovation and Science Australia  

SECTION 362-20   WITHDRAWING PUBLIC RULINGS  

362-20(1)  


*Industry Innovation and Science Australia must, by notifiable instrument, withdraw a *public ruling made under this Division if:

(a)  it is no longer satisfied of the matter about which it was required to be satisfied under subsection 362-5(1) ; or

(b)  the ruling is inconsistent with a decision of a court.

362-20(2)  
The withdrawal takes effect from the time specified in the instrument. That time must not be before the day after the instrument is registered on the Federal Register of Legislation under the Legislation Act 2003 .

362-20(3)  
(Repealed by No 64 of 2020)




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