Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
A public ruling is an expression of the Commissioner ' s opinion of the way in which a relevant provision applies, or would apply, to entities generally or a class of entities.
The Commissioner must publish the ruling.
A public ruling may be withdrawn.
Division 357 has some rules that relate to rulings generally.
|Making public rulings|
|358-5||What is a public ruling?|
|358-10||Application of public rulings|
|358-15||When a public ruling ceases to apply|
|Withdrawing public rulings|
|358-20||Withdrawing public rulings|