Taxation Ruling

TR 2006/11A5 - Addendum

Private Rulings

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2006/11 to clarify that a private indirect tax ruling can be revised but not withdrawn

TR 2006/11 is amended as follows:

1. Paragraph 20

Omit the fourth sentence; substitute.

If no time is specified and the ruling is an indirect tax or excise ruling then it continues to apply until it is either replaced by a later indirect tax or excise ruling or it is revised.

This Addendum applies on and from 16 August 2017.

Commissioner of Taxation
16 August 2017

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References

ATO references:
NO 1-3LWNLYS