Taxation Administration Act 1953
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View history noteSch 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 - AdministrationCh 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.
Pt 5-5 inserted by No 179 of 1999.
Div 362 heading amended by No 101 of 2021, s 3 and Sch 1 item 5(e), by substituting " Industry Innovation and Science Australia " for " Innovation and Science Australia " , effective 11 September 2021.
Div 362 heading amended by No 63 of 2016, s 3 and Sch 1 item 48(d), by substituting " Innovation and Science Australia " for " Innovation Australia " , effective 20 October 2016.
Div 362 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.
Subdiv 362-25 heading amended by No 101 of 2021, s 3 and Sch 1 item 5(e), by substituting " Industry Innovation and Science Australia " for " Innovation and Science Australia " , effective 11 September 2021.
If *Industry Innovation and Science Australia makes a *private ruling under this Division, Industry Innovation and Science Australia must notify the *general partner, and the Commissioner, as soon as practicable after the ruling is made.
S 362-35(1) amended by No 101 of 2021, s 3 and Sch 1 items 5(a) and (c), by substituting " *Industry Innovation and Science Australia " for " *Innovation and Science Australia " and " Industry Innovation and Science Australia " for " Innovation and Science Australia " , effective 11 September 2021.
S 362-35(1) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting " *Innovation and Science Australia " for " *Innovation Australia " and " Innovation and Science Australia " for " Innovation Australia " , effective 20 October 2016.
362-35(2)
If *Industry Innovation and Science Australia refuses to make a *private ruling under this Division, Industry Innovation and Science Australia must: (a) notify the *general partner as soon as practicable after the refusal; and (b) provide reasons for the refusal.
S 362-35(2) amended by No 101 of 2021, s 3 and Sch 1 items 5(a) and (c), by substituting " *Industry Innovation and Science Australia " for " *Innovation and Science Australia " and " Industry Innovation and Science Australia " for " Innovation and Science Australia " , effective 11 September 2021.
S 362-35(2) amended by No 63 of 2016, s 3 and Sch 1 items 48(a) and (c), by substituting " *Innovation and Science Australia " for " *Innovation Australia " and " Innovation and Science Australia " for " Innovation Australia " , effective 20 October 2016.
S 362-35 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.
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