Income Tax Assessment Act 1936

S 170BDC repealed by No 161 of 2005, s 3 and Sch 2 item 5, applicable to things done on or after 1 January 2006. S 170BDC formerly read:

SECTION 170BDC ASSESSMENT OF TAX OTHER THAN WITHHOLDING TAX IF PUBLIC, PRIVATE AND ORAL RULINGS CONFLICT  
170BDC(1)
In this section:

final tax
has the same meaning as in section 170BA .

170BDC(2)
If:

(a) there is a public ruling on the way in which an income tax law applies to a person in relation to an arrangement; and

(b) there is a private ruling on the way in which the same income tax law applies to the same person in relation to the same arrangement; and

(c) there is an oral ruling on the way in which the same income tax law applies to the same person in relation to the same arrangement; and

(d) those ways are different;

the assessment and amount of final tax must be what they would be if the oral ruling had not been made.

170BDC(3)
Expressions used in paragraph (2)(a) have the same meanings as in section 170BA .

170BDC(4)
Expressions used in paragraph (2)(b) have the same meanings as in section 170BB .

170BDC(5)
Expressions used in paragraph (2)(c) have the same meanings as in Division 360 (Oral rulings) in Schedule 1 to the Taxation Administration Act 1953 .

S 170BDC inserted by No 179 of 1999.