Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)
Schedule 2 ATO advice
Part 2 Consequential amendments
Income Tax Assessment Act 1997
10 Subsection 995-1(1) (definition of oral ruling )
Repeal the definition, substitute:
oral ruling has the meaning given by section 360-5 in Schedule 1 to the Taxation Administration Act 1953.
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