Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
A *public ruling applies from the time it is published or from such earlier or later time as is specified in the ruling. 358-10(2)
A *public ruling, other than an *indirect tax or excise ruling, that relates to a *scheme does not apply to you if the scheme has begun to be carried out when the ruling is published and:
(a) the ruling changes the Commissioner ' s general administrative practice; and
(b) the ruling is less favourable to you than the practice.
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