Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 2 Rulings
Taxation Administration Act 1953
36 At the end of subsection 359-25(4) in Schedule 1
Add:
Note: A private ruling that:
(a) is an indirect tax or excise ruling; and
(b) does not specify an end time;
continues to apply until it is overridden by a later indirect tax or excise ruling: see subsection 357-75(1B).
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