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 360 - Oral rulings  

Oral rulings  

SECTION 360-15   360-15   COMMISSIONER DETERMINATIONS  

The Commissioner must, by writing, determine:

(a) the manner in which oral applications are to be made under section 360-5 or are to be withdrawn; and

(b) the manner in which the Commissioner is to give oral advice under that section.