Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
The Commissioner may make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to:
(a) entities generally or a class of entities; or
(b) entities generally, or a class of entities, in relation to a class of *schemes; or
(c) entities generally, or a class of entities, in relation to a particular scheme.
Section 357-55 specifies the relevant provisions.358-5(2)
Such a ruling may cover any matter involved in the application of the provision. 358-5(3)
Such a ruling is a public ruling if it:
(a) is published; and
(b) states that it is a public ruling. 358-5(4)
The Commissioner must publish notice of the making of a *public ruling in the Gazette .
The validity of a ruling is not affected merely because a provision of this Part relating to the form of the ruling or the procedure for making it has not been complied with: see section 357-90 .
[ CCH Note: S 358-5(4) will be amended by No 64 of 2020, s 3 and Sch 3 item 310, by substituting " must, by notifiable instrument, publish notice of the making of a *public ruling " for " must publish notice of the making of a *public ruling in the Gazette " , effective 1 October 2020. For transitional provisions, see note under s 16-153(7) .]