Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 358 - Public rulings  

Making public rulings  

SECTION 358-10   APPLICATION OF PUBLIC RULINGS  

358-10(1)    
A *public ruling applies from the time it is published or from such earlier or later time as is specified in the ruling.

358-10(2)    

A *public ruling, other than an *indirect tax or excise ruling, that relates to a *scheme does not apply to you if the scheme has begun to be carried out when the ruling is published and:

(a) the ruling changes the Commissioner ' s general administrative practice; and

(b) the ruling is less favourable to you than the practice.