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  

Private rulings by Industry Innovation and Science Australia  

SECTION 362-35   INDUSTRY INNOVATION AND SCIENCE AUSTRALIA MUST GIVE NOTICE OF ITS DECISION  

362-35(1)  


If *Industry Innovation and Science Australia makes a *private ruling under this Division, Industry Innovation and Science Australia must notify the *general partner, and the Commissioner, as soon as practicable after the ruling is made.

362-35(2)  


If *Industry Innovation and Science Australia refuses to make a *private ruling under this Division, Industry Innovation and Science Australia must:

(a)  notify the *general partner as soon as practicable after the refusal; and

(b)  provide reasons for the refusal.




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