Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 2 Rulings
Taxation Administration Act 1953
42 At the end of section 359-55 in Schedule 1
(5) However, if:
(a) the *private ruling is an *indirect tax or excise ruling; and
(b) the revised private ruling specifies the time from which the revision begins to apply (being a time after the time the revision is made);
the ruling in its initial form stops applying to you at the time so specified.