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

Schedule 2   Rulings

Taxation Administration Act 1953

42   At the end of section 359-55 in Schedule 1


(5) However, if:

(a) the *private ruling is an *indirect tax or excise ruling; and

(b) the revised private ruling specifies the time from which the revision begins to apply (being a time after the time the revision is made);

the ruling in its initial form stops applying to you at the time so specified.