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 362 - Rulings by Innovation and Science Australia that activities are not ineligible activities  

Private rulings by Innovation and Science Australia  

SECTION 362-35   INNOVATION AND SCIENCE AUSTRALIA MUST GIVE NOTICE OF ITS DECISION  

362-35(1)  
If *Innovation and Science Australia makes a *private ruling under this Division, Innovation and Science Australia must notify the *general partner, and the Commissioner, as soon as practicable after the ruling is made.

362-35(2)  
If *Innovation and Science Australia refuses to make a *private ruling under this Division, Innovation and Science Australia must:

(a) notify the *general partner as soon as practicable after the refusal; and

(b) provide reasons for the refusal.