SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

Division 4 - Remission of tax

SECTION 77 (Repealed by 101 of 2006)   REMISSION IF TAX UNDERPAID IN RELIANCE ON COMMISSIONER'S INTERPRETATION OF THE SALES TAX LAW  

77(1)  [Application]  

This section applies to a taxpayer if:

(a)  the Commissioner alters a previous ruling that applied to the taxpayer; and

(b)  in reliance on the previous ruling, the taxpayer has underpaid tax on a dealing that happened before the alteration.

77(2)  [Remission of underpaid tax]  

The Commissioner must remit the underpaid tax unless the Commissioner is satisfied that the taxpayer contributed to the giving, or continuing in force, of the earlier ruling by a mis-statement or suppression of a material fact.

77(3)  [Application and alteration of ruling]  

The following rules apply in deciding whether a ruling applies to a particular taxpayer, or whether a ruling has been altered:

(a)  a private ruling applies only to the person to whom it was given;

(b)  so far as a private ruling conflicts with an earlier public ruling, the private ruling prevails;

(c)  so far as a public ruling conflicts with an earlier private ruling, the public ruling prevails;

(d)  an alteration that a later ruling makes to an earlier ruling is disregarded so far as the alteration results from a change in the law that came into operation (or was taken to have come into operation) after the time when the earlier ruling was given.

77(4)  [Interpretation]  

In this section:

``private ruling'' means a ruling given to a particular person;

``public ruling'' means a ruling other than a private ruling;

``ruling'' means any written ruling, decision, advice or assessment given or published by the Commissioner, including one that has been previously altered.