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 359 - Private rulings  

Private rulings  

SECTION 359-5   PRIVATE RULINGS  

359-5(1)    
The Commissioner may, on application, make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to you in relation to a specified *scheme. Such a ruling is called a private ruling .

Note:

Section 357-55 specifies the relevant provisions.

359-5(2)    
A *private ruling may cover any matter involved in the application of the provision.