Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

PART 2   AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953

11   After section 15

After section 15 of the Principal Act the following sections are inserted:

Validity of private ruling

"15AA. The validity of any private ruling within the meaning of Part IVAA is not affected because any of the provisions of this Act have not been complied with.

Evidence

"15AB. The production of:

(a) a notice of, or a notice of the withdrawal of, a private ruling within the meaning of Part IVAA; or

(b) a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner, purporting to be a copy of such a notice;

is conclusive evidence of the proper making of the ruling or withdrawal.".