Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

Income Tax Assessment Act 1997

15   Subsection 995-1(1)

Insert:

indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an *indirect tax law (other than the *fuel tax law), including one that has been previously altered, but not including:

(a) one given orally; or

(b) an assessment.