Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)

Schedule 2   ATO advice

Part 3   Transitional

30   Inconsistent rulings

(1) The rules in the table in subsection 357-75(1) in Schedule 1 to the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.

(2) Instead, the inconsistency rules that existed immediately before the commencement day are to be applied.

Note: See former sections 170BC to 170BDC of the Income Tax Assessment Act 1936 for the old inconsistency rules.