Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)

Schedule 2   OTHER AMENDMENTS

Part 3   TAXATION ADMINISTRATION ACT 1953

Division 1   Notice etc. of rulings

15   Subsection 14ZAAI(2)

Omit the subsection, substitute:

"(2) A public ruling must:

(a) state that it is a public ruling for the purposes of this Part; and

(b) include a number and a subject heading by which it can be identified.

"(3) The notice in the Gazette must include:

(a) the number and subject heading by which the public ruling is identified (see subsection 14ZAAI(2)); and

(b) a brief description of the public ruling.".