Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationIn deciding whether to allow (wholly or in part), or to disallow, an objection under Part IVC against a *private ruling, the Commissioner may consider any additional information that the Commissioner did not consider when making the ruling.
359-65(2)
For information you do not have, the Commissioner must tell you what the information is and give you a reasonable opportunity to respond before allowing or disallowing the objection.
359-65(3)
However, if the Commissioner considers that the additional information is such that the *scheme to which the application related is materially different from the scheme to which the ruling relates:
(a) the Commissioner must request the applicant to make an application for another *private ruling; and
(b) the objection is taken not to have been made.
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