S 24D repealed by No 161 of 2005, s 3 and Sch 2 item 15, applicable to things done on or after 1 January 2006. S 24D formerly read:
ASSESSMENT OF GRANTS OR BENEFITS IF PUBLIC OR PRIVATE RULINGS CONFLICT
24D(1)
In this section:
ruling
means:
(a)
a public ruling; or
(b)
a private ruling.
24D(2)
Expressions used in this section have the same meanings as in section 24B or 24C.
24D(3)
If:
(a)
there are rulings of different ways in which the same product grant or benefit law applies to you in relation to the same arrangement; and
(b)
apart from this section, because of there being those different ways, there are conflicting requirements under section 24B or 24C, or both, of what the assessment and amount of the grant or benefit in relation to you are to be;
the assessment and amount of the grant or benefit must be what they would be if that law so applied in whichever of those ways would result in the highest amount of grant or benefit.
S 24D inserted by No 54 of 2003, s 3 and Sch 1 item 20, effective 1 July 2003. For application and transitional provisions, see note under definition of ``electronic signature'' in s 5.
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