Income Tax Assessment Act 1936

S 170BF repealed by No 161 of 2005, s 3 and Sch 2 item 5, applicable to things done on or after 1 January 2006. S 170BF formerly read:

SECTION 170BF WITHHOLDING TAX WHERE CONFLICTING RULINGS  
170BF(1)
In this section:

`ruling '
means:

(a) a public ruling; or

(b) a private ruling.

170BF(2)
Expressions used in this section have the same meanings as in section 170BD or 170BE .

170BF(3)
If:

(a) there are rulings of different ways in which the same income tax law applies to the same person in respect of the same year of income in relation to the same arrangement; and

(b) apart from this section, because of there being those different ways, there are 2 or more different excesses for the purposes of section 170BD or 170BE , or both;

the excess is the highest of those excesses.

S 170BF inserted by No 101 of 1992.