Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
A *private ruling has effect as altered by an objection decision (within the meaning of Part IVC ) made by the Commissioner if:
(a) the Commissioner made the decision allowing, wholly or in part, a taxation objection (within the meaning of that Part) against the ruling; and
(b) the period in which an appeal against, or an application for the review of, the decision may be made has ended without such an appeal or application being made.
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