Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 2 Rulings
Income Tax Assessment Act 1997
9 Subsection 995-1(1)
Insert:
indirect tax or excise ruling means a *public ruling or a *private ruling, to the extent that the ruling relates to:
(a) an *indirect tax law (other than the *fuel tax law); or
(b) an *excise law.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
