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

13   Subsection 995-1(1)

Insert:

public ruling has the meaning given by section 358-5 in Schedule 1 to the Taxation Administration Act 1953.