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 362 - Rulings by Innovation and Science Australia that activities are not ineligible activities  

General provisions  

SECTION 362-70   362-70   APPLICATION OF COMMON RULES UNDER SUBDIVISION 357-B  


Despite section 357-50 :


(a) section 357-60 does not apply in relation to a ruling under this Division; and


(b) sections 357-70 , 357-85 and 357-95 apply, in relation to a ruling under this Division, to *Innovation and Science Australia in the same way they apply to the Commissioner; and


(c) section 357-100 applies:


(i) in relation to a ruling under this Division as if a document referred to in paragraph 357-100(b) were required to be signed by a member of Innovation and Science Australia, and not by a person referred to in that paragraph; and

(ii) in relation to a *private ruling under this Division in the same way it applies to a *public ruling; and


(d) sections 357-105 to 357-125 apply in relation to a ruling under this Division as if references in those sections to the Commissioner were references to Innovation and Science Australia.




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