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.