Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)
Schedule 5 Administrative provisions
Part 1 Administrative provisions
Income Tax Assessment Act 1997
15 Subsection 995-1(1)
Insert:
indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an *indirect tax law (other than the *fuel tax law), including one that has been previously altered, but not including:
(a) one given orally; or
(b) an assessment.
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