A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 18   Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

22   Subsection 995-1(1)

Insert:

oral ruling means a ruling applied for under section 360-20 or 360-25 in Schedule 1 to the Taxation Administration Act 1953.