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A ruling to which this item applies is taken to have been made on the day on which it was originally made.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the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.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The application is taken to have been made on the day on which it was originally made.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 14ZAO APPLICANTS TO BE GIVEN REASONS FOR DELAYS  
14ZAO(1)
If at the end of:

(a) if paragraph (b) does not apply - 3 months after an application is made; or

(b) if, within those 3 months, the applicant was requested under section 14ZAM to give information - 3 months after the information is given;

the Commissioner has neither:

(c) made the ruling; nor

(d) told the applicant that the application will not be complied with;

the applicant may ask the Commissioner, in writing, for a written statement of the reasons why the consideration of the application has been delayed.

14ZAO(2)
The Commissioner is to give that statement as soon as practicable after it is requested unless he or she makes the ruling.

14ZAO(3)
Until the Commissioner:

(a) makes the ruling; or

(b) tells the applicant that the application will not be complied with;

the Commissioner must, at 3 monthly intervals after giving the statement, give the applicant written reasons for continued delay in the consideration of the application.

14ZAO(4)
If, during a 3 monthly interval, the Commissioner asks for information under section 14ZAM , that interval does not end, and the next 3 monthly interval does not begin, until 3 months after that information is given.