Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
A *public ruling applies from the time it is published or from such earlier or later time as is specified in the ruling. 358-10(2)
A *public ruling, other than an *indirect tax or excise ruling, that relates to a *scheme does not apply to you if the scheme has begun to be carried out when the ruling is published and:
(a) the ruling changes the Commissioner ' s general administrative practice; and
(b) the ruling is less favourable to you than the practice.
Note: See section 3AA .
Chapter 5 - Administration
PART 5-5
-
RULINGS
Division 358
-
Public rulings
Making public rulings
SECTION 358-10
APPLICATION OF PUBLIC RULINGS
358-10(1)
A *public ruling applies from the time it is published or from such earlier or later time as is specified in the ruling. 358-10(2)
A *public ruling, other than an *indirect tax or excise ruling, that relates to a *scheme does not apply to you if the scheme has begun to be carried out when the ruling is published and:
(a) the ruling changes the Commissioner ' s general administrative practice; and
(b) the ruling is less favourable to you than the practice.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.