S 24G repealed by No 161 of 2005, s 3 and Sch 2 item 15, applicable to things done on or after 1 January 2006. S 24G formerly read:
FINAL COURT ORDER ABOUT COMMISSIONER DISCRETION
Expressions used in this section have the same meanings as in section 24F.
For the purposes of this section, the Commissioner exercises a discretion if the Commissioner acts as described in section 14ZAD of the
Taxation Administration Act 1953
a private ruling rules that a discretion of the Commissioner under the product grant or benefit law which the ruling is about would be exercised in a particular way; and
on an appeal against:
an objection decision about a taxation objection against that ruling; or
a decision of the Tribunal on the review of such an objection decision;
a court orders that it would be in accordance with law for the Commissioner to exercise that discretion in that way in relation to the law, person, year and arrangement that the ruling is about (the
that order becomes final;
then, for the purposes of this Act, if the Commissioner exercises that discretion in that way in relation to the rule matters, the discretion is exercised in accordance with law.
For the purposes of subsection (3), an order becomes final if it would become final for the purposes of subsection 24F(2).
Subsection (3) applies despite any other order or decision of a court about the exercise of a discretion.
S 24G inserted by No 54 of 2003, s 3 and Sch 1 item 20, effective 1 July 2003. For application and transitional provisions, see note under definition of ``electronic signature'' in s 5.