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 359-5   PRIVATE RULINGS  

359-5(1)  
The Commissioner may, on application, make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to you in relation to a specified *scheme. Such a ruling is called a private ruling .

Note:

Section 357-55 specifies the relevant provisions.

359-5(2)  
A *private ruling may cover any matter involved in the application of the provision.




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