Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 358 - Public rulings  

Making public rulings  

SECTION 358-5   WHAT IS A PUBLIC RULING?  

358-5(1)    
The Commissioner may make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to:

(a) entities generally or a class of entities; or

(b) entities generally, or a class of entities, in relation to a class of *schemes; or

(c) entities generally, or a class of entities, in relation to a particular scheme.

Note:

Section 357-55 specifies the relevant provisions.

358-5(2)    
Such a ruling may cover any matter involved in the application of the provision.

358-5(3)    
Such a ruling is a public ruling if it:

(a) is published; and

(b) states that it is a public ruling.

358-5(4)    
The Commissioner must, by notifiable instrument, publish notice of the making of a *public ruling.

Note:

The validity of a ruling is not affected merely because a provision of this Part relating to the form of the ruling or the procedure for making it has not been complied with: see section 357-90 .