Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 2 Rulings
Taxation Administration Act 1953
43 At the end of subsection 359-60(3) in Schedule 1
Add:
; or (c) all of the following subparagraphs apply:
(i) the ruling relates to *excise duty, or another amount, payable in relation to the goods under an *excise law;
(ii) the Commissioner has made a decision about the excise duty, or other amount, payable in relation to those goods;
(iii) the decision is reviewable under an excise law.