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

Schedule 2   ATO advice

Part 3   Transitional

31   Pending applications

(1) An application for a private ruling or an oral ruling under the Taxation Administration Act 1953 made before the commencement day and not decided before that day has effect on and after that day as if it were an application for a private ruling under Division 359, or for an oral ruling under Division 360, in Schedule 1 to that Act as amended by this Act.

(2) The application is taken to have been made on the day on which it was originally made.