Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-5 inserted by No 179 of 1999.

Div 357 to Div 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions and former wording of Div 360, see note under Div 357 heading.

S 358-20(1) amended by No 64 of 2020, s 3 and Sch 3 items 311 and 312, by inserting " , by notifiable instrument, " and omitting " , by publishing notice of the withdrawal " after " to an extent " , effective 1 October 2020. For transitional provisions, see note under s 16-153(7) .

S 358-20(2) amended by No 64 of 2020, s 3 and Sch 3 item 313, by substituting " the instrument. That time must not be before the day after the instrument is registered on the Federal Register of Legislation under the Legislation Act 2003 " for " the notice. That time must not be before the time the notice is published " , effective 1 October 2020. For transitional provisions, see note under s 16-153(7) .

S 358-20(3) amended by No 74 of 2010 , s 3 and Sch 2 item 34, by inserting " , other than an *indirect tax or excise ruling, " after " *public ruling " , effective 1 July 2010. For transitional provision, see note under definition of " private indirect tax ruling " in s 2(1) .

S 358-20(4) repealed by No 64 of 2020, s 3 and Sch 3 item 314, effective 1 October 2020. For transitional provisions, see note under s 16-153(7) . S 358-20(4) formerly read:

358-20(4)
The Commissioner must publish notice of the withdrawal of a *public ruling in the Gazette .

S 358-20 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.