TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 359 - Private rulings  

Private rulings  

SECTION 359-20   PRIVATE RULINGS MUST CONTAIN CERTAIN DETAILS  

359-20(1)  
A *private ruling must state that it is a private ruling.

359-20(2)  
A *private ruling must identify the entity to whom it applies and specify the relevant *scheme and the relevant provision to which it relates.

Note 1:

The Commissioner must tell the applicant which assumptions the Commissioner made in making the ruling: see section 357-110 .

Note 2:

Section 357-55 specifies the relevant provisions.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.