Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 357 - Object and common rules  

Subdivision 357-B - Common rules for rulings  

Common rules for private and oral rulings

SECTION 357-125  

357-125   APPLICATIONS AND OBJECTIONS NOT TO AFFECT OBLIGATIONS AND POWERS  


The fact that you have applied for a *private ruling or an *oral ruling, or have made an objection against a private ruling, does not affect:


(a) your obligation to lodge a return or do anything else; or


(b) the Commissioner ' s power to make or amend an assessment or do anything else.




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