Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-5
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RULINGS
Division 358
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Public rulings
Guide to Division 358
SECTION 358-1
WHAT THIS DIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationA public ruling is an expression of the Commissioner ' s opinion of the way in which a relevant provision applies, or would apply, to entities generally or a class of entities.
The Commissioner must publish the ruling.
A public ruling may be withdrawn.
Note:
Division 357 has some rules that relate to rulings generally.
| Making public rulings | |
| 358-5 | What is a public ruling ? |
| 358-10 | Application of public rulings |
| 358-15 | When a public ruling ceases to apply |
| Withdrawing public rulings | |
| 358-20 | Withdrawing public rulings |
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