TR 2006/11A5 - Addendum
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This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2006/11 to clarify that a private indirect tax ruling can be revised but not withdrawn
TR 2006/11 is amended as follows:
Omit the fourth sentence; substitute.
If no time is specified and the ruling is an indirect tax or excise ruling then it continues to apply until it is either replaced by a later indirect tax or excise ruling or it is revised.
This Addendum applies on and from 16 August 2017.
Commissioner of Taxation
16 August 2017
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