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

PART 2   AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953

7   After section 14ZV

After section 14ZV of the Principal Act the following section is inserted:

Limited objection rights because of objection against private ruling

"14ZVA. If there has been a taxation objection against a private ruling, then the right of objection against an assessment relating to the matter ruled is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling.".