Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-5 - RULINGS  

Division 359 - Private rulings  

Private rulings  

SECTION 359-60   OBJECTIONS, REVIEWS AND APPEALS RELATING TO PRIVATE RULINGS  

359-60(1)    
You may object against a *private ruling that applies to you in the manner set out in Part IVC if you are dissatisfied with it.

359-60(2)    
The ruling is taken to be a taxation decision (within the meaning of that Part).

359-60(3)    
However, you cannot object against a *private ruling if:

(a) there is an assessment for you for the income year or other accounting period to which the ruling relates; or

(b) the ruling relates to *withholding tax or *mining withholding tax that has become due and payable; 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.