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.
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.
Section 357-55 specifies the relevant provisions.
S 359-45 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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