Product Grants and Benefits Administration Act 2000

FINAL TRIBUNAL DECISION ABOUT PRIVATE RULING CONCLUSIVE  
24E(1)
In this section:

arrangement, private ruling and product grant or benefit law
have the same meanings as in Part IVAA of the Taxation Administration Act 1953 .

objection decision and taxation objection
have the same meanings as in Part IVC of the Taxation Administration Act 1953 .

24E(2)
If:

(a) on the review of an objection decision about a taxation objection against a private ruling, the Tribunal decides that a product grant or benefit law would apply to you in a particular way in respect of a claim period in relation to an arrangement; and

(b) that decision becomes final;

then, for the purposes of this Act, that law applies to you in that way in respect of that period in relation to that arrangement.

24E(3)
Subsection (2) applies in spite of any order or decision of a court, or any other decision of the Tribunal, about any application of that law.

24E(4)
For the purposes of subsection (2), if there is no appeal against the Tribunal's decision when the period for lodging an appeal ends, the decision becomes final at the end of the period.