Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 2   Rulings

Income Tax Assessment Act 1997

9   Subsection 995-1(1)


indirect tax or excise ruling means a *public ruling or a *private ruling, to the extent that the ruling relates to:

(a) an *indirect tax law (other than the *fuel tax law); or

(b) an *excise law.