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 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 359-30 amended by No 74 of 2010 , s 3 and Sch 2 items 37 and 38, by inserting " if the ruling is not an *indirect tax or excise ruling - " before " the beneficiaries " in para (a) and inserting " in any case - " before " another trustee " in para (b), effective 1 July 2010. For transitional provision, see note under definition of " private indirect tax ruling " in s 2(1) .

S 359-30 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.