A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES    View history reference

Note: See section 3AA.

Chapter 5 - Administration    View history reference

PART 5-5 - RULINGS  

Division 358 - Public rulings    View history reference

Guide to Division 358  

SECTION 358-1  WHAT THIS DIVISION IS ABOUT  

 View history reference

A public ruling is an expression of the Commissioner's opinion of the way in which a relevant provision applies, or would apply, to entities generally or a class of entities.

The Commissioner must publish the ruling.

A public ruling may be withdrawn.

Note:

Division 357 has some rules that relate to rulings generally.


TABLE OF SECTIONS

Making public rulings
358-5What is a public ruling?
358-10Application of public rulings
358-15When a public ruling ceases to apply
Withdrawing public rulings
358-20Withdrawing public rulings


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page