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A ruling to which this item applies is taken to have been made on the day on which it was originally made.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the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.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The application is taken to have been made on the day on which it was originally made.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 14ZAN APPLICATIONS THAT DO NOT HAVE TO BE DEALT WITH  
14ZAN
The Commissioner is not required to comply with an application for a private ruling if:

(a) there is already a private ruling on the matter sought to be ruled on; or

(b) the matter sought to be ruled on has been decided for the purposes of a Commissioner assessment; or

(c) the ruling would relate to withholding tax which has become due and payable; or

(d) there is being carried out a tax audit:

(i) of which the rulee has been informed; and

(ii) that, in the opinion of the Commissioner, will require the Commissioner to decide the matter sought to be ruled on; or

(e) the matter sought to be ruled on is the subject of an objection against a self assessment; or

(f) where the rulee is not a SPOR taxpayer for the year of income to which the application relates - the application is made later than 4 years after the last day allowed to the rulee for lodging a return in relation to the rulee's income for that year of income; or

(fa) where the rulee is a SPOR taxpayer for the year of income to which the application relates - the application is made later than the end of 2 years after the last day allowed to the rulee for lodging a return in relation to the rulee's income for that year of income; or

(g) the application is frivolous or vexatious; or

(h) the arrangement to which the application relates has neither been, nor is being, carried out and is not seriously contemplated by the rulee; or

(i) in the opinion of the Commissioner, the applicant has not given sufficient information, in spite of a request under section 14ZAM , to enable the ruling to be made; or

(j) in the opinion of the Commissioner, it would be unreasonable to comply, or continue to attempt to comply, having regard to:

(i) the extent of the Commissioner's resources that would be required to comply; or

(ii) any other matters that the Commissioner considers relevant.