Income Tax Assessment Act 1936

S 170BH repealed by No 161 of 2005, s 3 and Sch 2 item 5, applicable to things done on or after 1 January 2006. S 160BH formerly read:

SECTION 170BH FINAL COURT ORDER ABOUT PRIVATE RULING CONCLUSIVE  
170BH(1)
In this section:

`arrangement '
, `income tax law ' and `private ruling ' have the same meanings as in Part IVAA of the Taxation Administration Act 1953 ;

`objection decision '
and `taxation objection ' have the same meanings as in Part IVC of the Taxation Administration Act 1953 .

170BH(2)
If:

(a) on an appeal against:

(i) an objection decision about a taxation objection against a private ruling; or

(ii) a decision of the Tribunal on the review of such an objection decision;

a court orders that an income tax law would apply to a person in a particular way in respect of a year of income in relation to an arrangement; and

(b) that order becomes final;

then, for the purposes of this Act, that law applies to that person in that way in respect of that year in relation to that arrangement.

170BH(3)
Subsection (2) applies despite any other order or decision of a court about any application of that law.

170BH(4)
For the purposes of subsection (2):

(a) if the order is made by the Federal Court constituted by a single judge and there is no appeal against the order when the period for lodging an appeal ends - the order becomes final at the end of the period; and

(b) if the order is made by the Full Court of the Federal Court and there is no application for special leave to appeal to the High Court against the order when the period of 30 days after the order is made ends - the order becomes final at the end of the period.

S 170BH inserted by No 101 of 1992.