Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

PART 2   AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953

12   Application of Part IVAAA

(1) A public ruling under Part IVAAA of the Principal Act as amended by this Act must not be made before 1 July 1992.

(2) In spite of section 14ZAAH of the Principal Act as amended by this Act, a public ruling does not apply to any arrangement within the meaning of section 14ZAAA of that Act as so amended that began to be carried out before 1 July 1992 or, if the commencement of this Act is later, that commencement.