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 359 - Private rulings  

Private rulings  

SECTION 359-45   359-45   RELATED RULINGS  


If the Commissioner is making a *private ruling (the first ruling ) you sought on the way in which, in the Commissioner ' s opinion, a relevant provision applies or would apply to you, the Commissioner may:


(a) make the first ruling a ruling on the way in which another relevant provision applies or would apply to you; or


(b) make an additional private ruling on the way in which:


(i) another relevant provision applies or would apply; or

(ii) a relevant provision applies or would apply to you in relation to a *scheme related to the scheme to which the first ruling applies.
Note:

Section 357-55 specifies the relevant provisions.


 

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