Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 2 ATO advice
Part 2 Consequential amendments
Taxation Administration Act 1953
22 After subsection 14ZY(1)
(1A) If the taxation objection is an objection under subsection 359-50(3) in Schedule 1 against the Commissioner's failure to make a private ruling, the Commissioner must:
(a) make a private ruling in the same terms as the draft ruling lodged with the objection; or
(b) make a different private ruling.