Taxation Administration Act 1953
Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .Chapter 5 - Administration
Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.
Pt 5-5 inserted by No 179 of 1999.
Div 357 to 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions and former wording of Div 360, see note under Div 357 heading.
A *private ruling may specify the time from which it begins to apply and the time at which it ceases to apply. 359-25(2)
The specified start time, or end time, may be before, when, or after the *private ruling is made and may be determined by reference to a specified event. 359-25(3)
A *private ruling that does not specify a start time applies from the time when it is made. 359-25(4)
A *private ruling, other than an *indirect tax or excise ruling, that does not specify an end time ceases to apply at the end of the income year or other accounting period in which it started to apply.
A private ruling that:
continues to apply until it is overridden by a later indirect tax or excise ruling: see subsection 357-75(1B) .
S 359-25(4) amended by No 74 of 2010 , s 3 and Sch 2 items 35 and 36, by inserting " , other than an *indirect tax or excise ruling, " after " *private ruling " and inserting the note at the end, effective 1 July 2010. For transitional provision, see note under definition of " private indirect tax ruling " in s 2(1) .
S 359-25 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.
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