Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-5
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RULINGS
Division 362
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Rulings by Innovation and Science Australia that activities are not ineligible activities
Private rulings by Innovation and Science Australia
SECTION 362-60
WITHDRAWING PRIVATE RULINGS
362-60(1)
*Innovation and Science Australia must withdraw a *private ruling made under this Division if:
(a) it is no longer satisfied of the matter about which it was required to be satisfied under subsection 362-25(1) ; or
(b) the ruling is inconsistent with a decision of a court.
362-60(2)
*Innovation and Science Australia must give notice of the withdrawal to a *general partner of the *limited partnership to which the ruling related.
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - Administration*Innovation and Science Australia must withdraw a *private ruling made under this Division if:
(a) it is no longer satisfied of the matter about which it was required to be satisfied under subsection 362-25(1) ; or
(b) the ruling is inconsistent with a decision of a court.
*Innovation and Science Australia must give notice of the withdrawal to a *general partner of the *limited partnership to which the ruling related.
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