Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
If the Commissioner is making a *private ruling (the first ruling ) you sought on the way in which, in the Commissioner ' s opinion, a relevant provision applies or would apply to you, the Commissioner may:
(a) make the first ruling a ruling on the way in which another relevant provision applies or would apply to you; or
(b) make an additional private ruling on the way in which:
Note: See section 3AA .
Chapter 5 - Administration
PART 5-5
-
RULINGS
Division 359
-
Private rulings
Private rulings
SECTION 359-45
359-45
RELATED RULINGS
If the Commissioner is making a *private ruling (the first ruling ) you sought on the way in which, in the Commissioner ' s opinion, a relevant provision applies or would apply to you, the Commissioner may:
(a) make the first ruling a ruling on the way in which another relevant provision applies or would apply to you; or
(b) make an additional private ruling on the way in which:
(i) another relevant provision applies or would apply; or
(ii) a relevant provision applies or would apply to you in relation to a *scheme related to the scheme to which the first ruling applies.
Note:
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.