Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

View history reference

 View history note

 Hide history note

History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 5 - Administration  

View history reference

 View history note

 Hide history note

History

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

PART 5-5 - RULINGS  

 View history note

 Hide history note

History

Pt 5-5 inserted by No 179 of 1999.

Division 359 - Private rulings  

View history reference

 View history note

 Hide history note

History

Div 357 to 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions and former wording of Div 360, see note under Div 357 heading.

Private rulings  

SECTION 359-25   TIME OF APPLICATION OF PRIVATE RULINGS  

View history reference

359-25(1)    
A *private ruling may specify the time from which it begins to apply and the time at which it ceases to apply.

359-25(2)    
The specified start time, or end time, may be before, when, or after the *private ruling is made and may be determined by reference to a specified event.

359-25(3)    
A *private ruling that does not specify a start time applies from the time when it is made.

359-25(4)    

View history reference

A *private ruling, other than an *indirect tax or excise ruling, that does not specify an end time ceases to apply at the end of the income year or other accounting period in which it started to apply.

Note:

A private ruling that:

(a) is an indirect tax or excise ruling; and

(b) does not specify an end time;

continues to apply until it is overridden by a later indirect tax or excise ruling: see subsection 357-75(1B) .

 View history note

 Hide history note

History

S 359-25(4) amended by No 74 of 2010 , s 3 and Sch 2 items 35 and 36, by inserting " , other than an *indirect tax or excise ruling, " after " *private ruling " and inserting the note at the end, effective 1 July 2010. For transitional provision, see note under definition of " private indirect tax ruling " in s 2(1) .

 View history note

 Hide history note

History

S 359-25 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.

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.