Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

Taxation Administration Act 1953

53   Transitional - rulings about Part VI of the Taxation Administration Act 1953

If:

(a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law ) of Part VI of the Taxation Administration Act 1953 is in force; and

(b) the provision is re-enacted or remade by this Schedule (with or without modifications);

the ruling is, on the commencement of this item, taken also to be a ruling about the provision as re-enacted or remade (the new law ), but only so far as the new law expresses the same ideas as the old law.

Note: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.