Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 2   Rulings

Taxation Administration Act 1953

20   After subsection 14ZW(1AAA)


(1AAB) The person cannot lodge a taxation objection against a private indirect tax ruling after the end of whichever of the following ends last:

(a) 60 days after the ruling was made;

(b) 4 years after the end of the tax period, or after the importation of goods, to which the ruling relates.