TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 357 - Object and common rules  

Subdivision 357-B - Common rules for rulings  

Rules for all rulings

SECTION 357-85   357-85   EFFECT ON RULING IF RELEVANT PROVISION RE-ENACTED  


If:


(a) the Commissioner makes a ruling about a relevant provision (the old provision ); and


(b) that provision is re-enacted or remade (with or without modifications, and whether or not the old provision is repealed);

the ruling is taken also to be a ruling about that provision as re-enacted or remade (the new provision ), but only so far as the new provision expresses the same ideas as the old provision.

Note 1:

Section 357-55 specifies the relevant provisions.

Note 2:

Ideas in taxation provisions are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901 and section 1-3 of the Income Tax Assessment Act 1997 .


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