Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
You may object against a *private ruling that applies to you in the manner set out in Part IVC if you are dissatisfied with it. 359-60(2)
The ruling is taken to be a taxation decision (within the meaning of that Part). 359-60(3)
However, you cannot object against a *private ruling if:
(a) there is an assessment for you for the income year or other accounting period to which the ruling relates; or
(b) the ruling relates to *withholding tax or *mining withholding tax that has become due and payable; or
(c) all of the following subparagraphs apply:
(i) the ruling relates to *excise duty, or another amount, payable in relation to the goods under an *excise law;
(ii) the Commissioner has made a decision about the excise duty, or other amount, payable in relation to those goods;
(iii) the decision is reviewable under an excise law.
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