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 357-55   357-55   THE PROVISIONS THAT ARE RELEVANT FOR RULINGS  


Provisions of Acts and regulations of which the Commissioner has the general administration are relevant for rulings if the provisions are about any of the following:


(a) *tax;


(b) *Medicare levy;


(c) fringe benefits tax;


(d) *franking tax;


(e) *withholding tax;


(f) *mining withholding tax;


(faa) (Repealed by No 96 of 2014)


(fa) *petroleum resource rent tax;


(fb) *indirect tax;


(fc) *excise duty;


(fd) levy under the Major Bank Levy Act 2017 ;


(g) the administration or collection of those taxes, levies and duties;


(h) a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000 , or the administration or payment of such a grant or benefit;


(i) a *net fuel amount, or the administration of a net fuel amount;


(ia) an *assessed net fuel amount, or the collection or payment of an assessed net fuel amount;


(j) a *net amount, or the administration of a net amount;


(ja) an *assessed net amount, or the collection or payment of an assessed net amount;


(k) a *wine tax credit, or the administration or payment of a wine tax credit.


 

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