Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 2 ATO advice
Part 3 Transitional
30 Inconsistent rulings
(1) The rules in the table in subsection 357-75(1) in Schedule 1 to the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.
(2) Instead, the inconsistency rules that existed immediately before the commencement day are to be applied.
Note: See former sections 170BC to 170BDC of the Income Tax Assessment Act 1936 for the old inconsistency rules.