Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
The Commissioner may withdraw a *public ruling, either wholly or to an extent, by publishing notice of the withdrawal.
[ CCH Note: S 358-20(1) will be amended by No 64 of 2020, s 3 and Sch 3 items 311 and 312, by inserting " , by notifiable instrument, " after " The Commissioner may " and omitting " , by publishing notice of the withdrawal " , effective 1 October 2020. For transitional provisions, see note under s 16-153(7) .]
The withdrawal takes effect from the time specified in the notice. That time must not be before the time the notice is published.
[ CCH Note: S 358-20(2) will be amended by No 64 of 2020, s 3 and Sch 3 item 313, by substituting " the instrument. That time must not be before the day after the instrument is registered on the Federal Register of Legislation under the Legislation Act 2003 " for " the notice. That time must not be before the time the notice is published " , effective 1 October 2020. For transitional provisions, see note under s 16-153(7) .]
To the extent that a *public ruling, other than an *indirect tax or excise ruling, is withdrawn, it continues to apply to *schemes to which it applied that had begun to be carried out before the withdrawal but does not apply to schemes that begin to be carried out after the withdrawal.
A scheme is taken to have begun to be carried out if a contract requiring the scheme has been entered into: see section 357-80 .
The Commissioner must publish notice of the withdrawal of a *public ruling in the Gazette .
[ CCH Note: S 358-20(4) will be repealed by No 64 of 2020, s 3 and Sch 3 item 314, effective 1 October 2020. For transitional provisions, see note under s 16-153(7) .]
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