Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 2 Rulings
Taxation Administration Act 1953
45 After subsection 360-5(2) in Schedule 1
(2A) You or your *legal personal representative must not apply for advice under this section in relation to:
(a) an *indirect tax law (other than the *fuel tax law); or
(b) an *excise law.
Making of oral rulings