INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIf:
(a) apart from this section, a taxpayer has a tax shortfall for a year of income; and
(b) the shortfall or part of it was caused by the taxpayer, in a taxation statement, treating an income tax law as applying to the taxpayer in respect of the year in relation to an arrangement in a particular way; and
(c) when or before the statement was made, there was an application for a private ruling on the way in which that law would apply to the taxpayer in respect of the year in relation to the arrangement; and
(d) in the opinion of the Commissioner, the application was one that the Commissioner is required to comply with; and
(e) when the statement was made, the private ruling had not been made;
the shortfall is not a tax shortfall, or the part is not part of a tax shortfall, for the purposes of section 226G , 226H , 226J , 226K or 226L .
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