Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-25
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CHARGES AND PENALTIES
Division 290
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Promotion and implementation of schemes
Subdivision 290-C
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Injunctions
SECTION 290-135
290-135
DELAY IN MAKING RULING
If: (a) an entity applied in writing to the Commissioner for a *public ruling, *private ruling or *oral ruling in relation to a *scheme; and (b) the Commissioner has neither made the ruling nor told the entity in writing that the Commissioner has declined to make the ruling;
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesIf: (a) an entity applied in writing to the Commissioner for a *public ruling, *private ruling or *oral ruling in relation to a *scheme; and (b) the Commissioner has neither made the ruling nor told the entity in writing that the Commissioner has declined to make the ruling;
the Commissioner must not make an application under section 290-125 in relation to conduct or proposed conduct by an entity in relation to the scheme until the Commissioner makes the ruling or tells the entity in writing that the Commissioner has declined to make the ruling.
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