Taxation Administration Act 1953

28 DEFINITION OF COMMENCEMENT DAY  
28
In this Part:

commencement day
means the later of:

(a) the day on which this Act receives the Royal Assent; and

(b) 1 January 2006.

[ CCH Note: The Act received assent on 19 December 2005.] =

29 STATUS OF EXISTING RULINGS  
(1)
A public ruling in force immediately before the commencement day under Part IVAAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a public ruling made under Division 358 in Schedule 1 to that Act as amended by this Act.

(2)
A private ruling in force immediately before the commencement day under Part IVAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a private ruling made under Division 359 in Schedule 1 to that Act as amended by this Act.

(3)
An oral ruling in force immediately before the commencement day under Division 360 in Schedule 1 to the Taxation Administration Act 1953 has effect, on and after that day, as if it were an oral ruling made under Division 360 in Schedule 1 to that Act as amended by this Act.

(4)
A ruling to which this item applies is taken to have been made on the day on which it was originally made.
30 INCONSISTENT RULINGS  
(1)
The rules in the table in subsection 357-75(1) in Schedule 1 to the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.

(2)
Instead, the inconsistency rules that existed immediately before the commencement day are to be applied.

Note:

See former sections 170BC to 170BDC of the Income Tax Assessment Act 1936 for the old inconsistency rules.

31 PENDING APPLICATIONS  
(1)
An application for a private ruling or an oral ruling under the Taxation Administration Act 1953 made before the commencement day and not decided before that day has effect on and after that day as if it were an application for a private ruling under Division 359 , or for an oral ruling under Division 360 , in Schedule 1 to that Act as amended by this Act.

(2)
The application is taken to have been made on the day on which it was originally made.

SECTION 14ZAA INTERPRETATION  
14ZAA(1)
In this Part, unless the contrary intention appears:

"applicant"
, in relation to a private ruling made under section 14ZAP because of another ruling, means the applicant for that other ruling;

"application"
means an application for a private ruling;

claim period
has the meaning given by section 12 of the Product Grants and Benefits Administration Act 2000 .

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History

Definition of ``claim period'' inserted by No 54 of 2003, s 3 and Sch 5 item 21, effective 1 July 2003. For transitional provisions, see note under definition of ``Customs diesel fuel rebate provision'' in s 2(1) .

"Commissioner assessment"
means an assessment of tax other than a self assessment;

"information"
, in relation to a private ruling that has been applied for, includes particulars of the arrangement to which the ruling would relate that would enable the arrangement to be identified and distinguished from other arrangements;

"private ruling"
means a ruling applied for under section 14ZAF or 14ZAG and includes a ruling made under section 14ZAP ;

product grant or benefit
means a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000 .

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History

Definition of ``product grant or benefit'' inserted by No 54 of 2003, s 3 and Sch 5 item 22, effective 1 July 2003. For transitional provisions, see note under definition of ``Customs diesel fuel rebate provision'' in s 2(1) .

"rulee"
, in relation to a private ruling, means the person the application to whom of a tax law is the subject of the ruling;

"self assessment"
means an assessment of tax:

(a) for the making of which the Commissioner wholly accepts statements of the taxpayer; or

(b) that, under section 166A of the Income Tax Assessment Act 1936 or another law, is taken to have been made by the Commissioner;

"tax audit"
means an examination of a person's financial affairs by the Commissioner for the purposes of a tax law.

year of income
means:

(a) in relation to an income tax law about franking deficit tax, a franking year within the meaning of Part IIIAA of the Income Tax Assessment Act 1936 ; or

(b) in relation to an income tax law not about franking deficit tax, an income year within the meaning of the Income Tax Assessment Act 1997 ; or

(c) in relation to a fringe benefits tax law, a year of tax within the meaning of the Fringe Benefits Tax Assessment Act 1986.

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History

Definition of ``year of income'' inserted by No 41 of 1998.

14ZAA(2)
Expressions used in this Part have the same meanings as in Part IVAAA.