Taxation Administration Act 1953
Hide history note
View history notePt IVAA repealed by No 161 of 2005, s 3 and Sch 2 item 16, applicable to things done on or after 1 January 2006. No 161 of 2005, s 3 and Sch 2 items 28 to 31, contains the following transitional provisions:
28 DEFINITION OF COMMENCEMENT DAY
28
In this Part:commencement day
means the later of:
(a) the day on which this Act receives the Royal Assent; and
(b) 1 January 2006.[ CCH Note: The Act received assent on 19 December 2005.] =
29 STATUS OF EXISTING RULINGS
(1)
A public ruling in force immediately before the commencement day under Part IVAAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a public ruling made under Division 358 in Schedule 1 to that Act as amended by this Act.
(2)
A private ruling in force immediately before the commencement day under Part IVAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a private ruling made under Division 359 in Schedule 1 to that Act as amended by this Act.
(3)
An oral ruling in force immediately before the commencement day under Division 360 in Schedule 1 to the Taxation Administration Act 1953 has effect, on and after that day, as if it were an oral ruling made under Division 360 in Schedule 1 to that Act as amended by this Act.
(4)
A ruling to which this item applies is taken to have been made on the day on which it was originally made.
30 INCONSISTENT RULINGS
(1)
The rules in the table in subsection 357-75(1) in Schedule 1 to the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.
(2)
Instead, the inconsistency rules that existed immediately before the commencement day are to be applied.Note:
See former sections 170BC to 170BDC of the Income Tax Assessment Act 1936 for the old inconsistency rules.
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The application is taken to have been made on the day on which it was originally made.
Pt IVAA inserted by No 101 of 1992.
(Repealed by No 161 of 2005)
S 14ZAHA repealed by No 161 of 2005, s 3 and Sch 2 item 16, applicable to things done on or after 1 January 2006. For transitional provisions, see note under Pt IVAA heading. S 14ZAHA formerly read:
SECTION 14ZAHA CLAIM PERIODS TO WHICH APPLICATION MAY APPLY
14ZAHA
A claim period to which an application applies may be:
(a) a past claim period; or
(b) the current claim period; or
(c) a future claim period.
S 14ZAHA inserted by No 54 of 2003, s 3 and Sch 5 item 25, effective 1 July 2003. For transitional provisions, see note under definition of ``Customs diesel fuel rebate provision'' in s 2(1) .
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
