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 357-70   COMMISSIONER MAY APPLY THE LAW IF MORE FAVOURABLE THAN THE RULING  

357-70(1)  
The Commissioner may apply a relevant provision to you in the way it would apply if you had not relied on a ruling if:


(a) doing so would produce a more favourable result for you; and


(b) the Commissioner is not prevented from doing so by a time limit imposed by a *taxation law.

357-70(2)  
The Commissioner does not have a duty to consider whether to apply subsection (1) to you, whether he or she is requested to do so by you or by any other entity.


 

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