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

Schedule 2   Rulings

Taxation Administration Act 1953

45   After subsection 360-5(2) in Schedule 1


(2A) You or your *legal personal representative must not apply for advice under this section in relation to:

(a) an *indirect tax law (other than the *fuel tax law); or

(b) an *excise law.

Making of oral rulings