Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-5
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RULINGS
Division 362
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Rulings by Industry 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 *Industry Innovation and Science Australia in the same way they apply to the Commissioner; and (c) section 357-100 applies:
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationDespite 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 *Industry 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 Industry Innovation and Science Australia, and not by a person referred to in that paragraph; 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 Industry Innovation and Science Australia.
(ii) in relation to a *private ruling under this Division in the same way it applies to a *public ruling; and
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