Taxation Administration Act 1953

28 DEFINITION OF COMMENCEMENT DAY  
28
In this Part:

commencement day
means the later of:

(a) the day on which this Act receives the Royal Assent; and

(b) 1 January 2006.

[ CCH Note: the Act received assent on 19 December 2005.]

29 STATUS OF EXISTING RULINGS  
(1)
A public ruling in force immediately before the commencement day under Part IVAAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a public ruling made under Division 358 in Schedule 1 to that Act as amended by this Act.

(2)
A private ruling in force immediately before the commencement day under Part IVAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a private ruling made under Division 359 in Schedule 1 to that Act as amended by this Act.

(3)
An oral ruling in force immediately before the commencement day under Division 360 in Schedule 1 to the Taxation Administration Act 1953 has effect, on and after that day, as if it were an oral ruling made under Division 360 in Schedule 1 to that Act as amended by this Act.

(4)
A ruling to which this item applies is taken to have been made on the day on which it was originally made.
30 INCONSISTENT RULINGS  
(1)
The rules in the table in subsection 357-75(1) in Schedule 1 to the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.

(2)
Instead, the inconsistency rules that existed immediately before the commencement day are to be applied.

Note:

See former sections 170BC to 170BDC of the Income Tax Assessment Act 1936 for the old inconsistency rules.

31 PENDING APPLICATIONS  
(1)
An application for a private ruling or an oral ruling under the Taxation Administration Act 1953 made before the commencement day and not decided before that day has effect on and after that day as if it were an application for a private ruling under Division 359 , or for an oral ruling under Division 360 , in Schedule 1 to that Act as amended by this Act.

(2)
The application is taken to have been made on the day on which it was originally made.

SECTION 14ZAAA INTERPRETATION  
14ZAAA
In this Part, unless the contrary intention appears:

"arrangement"
includes:

(a) scheme, plan, action, proposal, course of action, course of conduct, transaction, agreement, understanding, promise or undertaking; or

(b) part of an arrangement;

"fringe benefits tax law"
means a law under which the extent of liability for tax imposed by the Fringe Benefits Tax Act 1986 is worked out;

"income tax law"
means a law under which is worked out the extent of liability for:

(a) income tax, withholding tax, mining withholding tax, or Medicare levy, within the meaning of the Income Tax Assessment Act 1936 or of the Income Tax Assessment Act 1997 ; or

(b) franking deficit tax, venture capital deficit tax, or over-franking tax, within the meaning of the Income Tax Assessment Act 1997 .

 View history note

 Hide history note

History

Definition of ``income tax law'' amended by No 23 of 2005, No 39 of 1997.

"law"
means:

(a) a section or other provision of an Act; or

(b) a regulation under an Act;

product grant or benefit law
means a law under which the extent of entitlement to a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000 is worked out.

 View history note

 Hide history note

History

Definition of ``product grant or benefit law'' inserted by No 54 of 2003. For transitional provisions, see note under definition of ``Customs diesel fuel rebate provisions'' in s 2(1) .

"public ruling"
means a ruling under section 14ZAAE , 14ZAAF or 14ZAAG ;

"tax law"
means:

(a) an income tax law; or

(b) a fringe benefits tax law; or

(c) a product grant or benefit law.

 View history note

 Hide history note

History

Definition of ``tax law'' amended by No 54 of 2003. For transitional provisions, see note under definition of ``Customs diesel fuel rebate provision'' in s 2(1) .

"year of income"
(Repealed by No 41 of 1998)

 View history note

 Hide history note

History

Definition of ``year of income'' repealed by No 41 of 1998.