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 362-40   PRIVATE RULINGS MUST CONTAIN CERTAIN DETAILS  

362-40(1)  
A *private ruling under this Division must state that it is a private ruling.

362-40(2)  
A *private ruling under this Division must identify the entity to whom it applies and specify the activity to which it relates.

Note:

Innovation and Science Australia must tell the applicant which assumptions Innovation and Science Australia made in making the ruling: see section 357-110 .




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