Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationThe Commissioner may, by notifiable instrument, withdraw a *public ruling, either wholly or to an extent.
358-20(2)
The withdrawal takes effect from the time specified in the instrument. That time must not be before the day after the instrument is registered on the Federal Register of Legislation under the Legislation Act 2003 .
358-20(3)
To the extent that a *public ruling, other than an *indirect tax or excise ruling, is withdrawn, it continues to apply to *schemes to which it applied that had begun to be carried out before the withdrawal but does not apply to schemes that begin to be carried out after the withdrawal.
Note:
A scheme is taken to have begun to be carried out if a contract requiring the scheme has been entered into: see section 357-80 .
358-20(4)
(Repealed by No 64 of 2020)
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