S 170BI repealed by No 161 of 2005, s 3 and Sch 2 item 5, applicable to things done on or after 1 January 2006. S 170BI formerly read:
SECTION 170BI FINAL COURT ORDER ABOUT COMMISSIONER DISCRETION
Expressions used in this section have the same meanings as in section
For the purposes of this section, the Commissioner exercises a discretion if the Commissioner acts as described in section
Taxation Administration Act 1953
a private ruling rules that a discretion of the Commissioner under the income tax law which the ruling is about would be exercised in a particular way; and
on an appeal against:
an objection decision about a taxation objection against that ruling; or
a court orders that it would be in accordance with law for the Commissioner to exercise that discretion in that way in relation to the law, person, year and arrangement that the ruling is about (
a decision of the Tribunal on the review of such an objection decision;
that order becomes final;
then, for the purposes of this Act, if the Commissioner exercises that discretion in that way in relation to the rule matters, the discretion is exercised in accordance with law.
For the purposes of subsection (3), an order becomes final if it would become final for the purposes of subsection
Subsection (3) applies despite any other order or decision of a court about the exercise of a discretion.
S 170BI inserted by No 101 of 1992.