Taxation Administration Act 1953

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

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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  

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

PART 5-5 - RULINGS  

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Pt 5-5 inserted by No 179 of 1999.

Division 359 - Private rulings  

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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 359-70  

359-70   SUCCESSFUL OBJECTION DECISION ALTERS RULING  

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A *private ruling has effect as altered by an objection decision (within the meaning of Part IVC ) made by the Commissioner if:

(a) the Commissioner made the decision allowing, wholly or in part, a taxation objection (within the meaning of that Part) against the ruling; and

(b) the period in which an appeal against, or an application for the review of, the decision may be made has ended without such an appeal or application being made.

Note:

See sections 14ZZC and 14ZZN for the time limits.

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History

S 359-70 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.

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