Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)

Schedule 2   ATO advice

Part 2   Consequential amendments

Income Tax Assessment Act 1997

10   Subsection 995-1(1) (definition of oral ruling )

Repeal the definition, substitute:

oral ruling has the meaning given by section 360-5 in Schedule 1 to the Taxation Administration Act 1953.