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A ruling to which this item applies is taken to have been made on the day on which it was originally made.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the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.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The application is taken to have been made on the day on which it was originally made.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 14ZAXA EFFECT ON PRIVATE RULING IF TAX LAW RE-ENACTED  
14ZAXA
If:

(a) the Commissioner makes a private ruling about a tax law (the old law ); and

(b) that tax law is re-enacted or remade (with or without modifications, and whether or not the old law is repealed);

the ruling is taken also to be a private ruling about the tax law as re-enacted or remade (the new law ), but only so far as the new law expresses the same ideas as the old law.

Note:

Ideas in tax laws are not necessarily different just because different forms of words are used. See:

• section 15AC of the Acts Interpretation Act 1901 ; and

• section 1-3 of the Income Tax Assessment Act 1997 .