Taxation Administration Act 1953
View history note
Hide history notePt IVAA repealed by No 161 of 2005, s 3 and Sch 2 item 16, applicable to things done on or after 1 January 2006. No 161 of 2005, s 3 and Sch 2 items 28 to 31, contains the following transitional provisions:
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A ruling to which this item applies is taken to have been made on the day on which it was originally made.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the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.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The application is taken to have been made on the day on which it was originally made.
Pt IVAA inserted by No 101 of 1992.
(Repealed by No 161 of 2005)
S 14ZAP repealed by No 161 of 2005, s 3 and Sch 2 item 16, applicable to things done on or after 1 January 2006. For transitional provisions, see note under Pt IVAA heading. S 14ZAP formerly read:
SECTION 14ZAP COMMISSIONER MAY MAKE RELATED RULINGS
14ZAP
If the Commissioner is making a private ruling sought by an applicant on the way in which, in the Commissioner's opinion, a tax law or tax laws would apply to a person in respect of a year of income, or a claim period, in relation to an arrangement, the Commissioner may also:
(a) make the private ruling a ruling on the way in which another tax law would so apply; or
(b) make an additional private ruling on the way in which:
(i) another tax law would so apply; or
(ii) a tax law would apply to the person in respect of another year of income, or claim period, in relation to the arrangement; or
(iii) a tax law would apply to the person in relation to a related arrangement.
S 14ZAP amended by No 54 of 2003, s 3 and Sch 5 items 26 and 27, by inserting ``, or a claim period,'' after ``a year of income'' and inserting ``, or claim period,'' after ``income'' in para (b)(ii), effective 1 July 2003. For transitional provisions, see note under definition of ``Customs diesel fuel rebate provision'' in s 2(1) .
S 14ZAP inserted by No 101 of 1992.
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