Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-5
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RULINGS
Division 362
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Rulings by Industry Innovation and Science Australia that activities are not ineligible activities
Private rulings by Industry Innovation and Science Australia
SECTION 362-40
PRIVATE RULINGS MUST CONTAIN CERTAIN DETAILS
362-40(1)
A *private ruling under this Division must state that it is a private ruling.
362-40(2)
A *private ruling under this Division must identify the entity to whom it applies and specify the activity to which it relates.
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationA *private ruling under this Division must state that it is a private ruling.
362-40(2)
A *private ruling under this Division must identify the entity to whom it applies and specify the activity to which it relates.
Note:
Industry Innovation and Science Australia must tell the applicant which assumptions Industry Innovation and Science Australia made in making the ruling: see section 357-110 .
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