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Taxation Ruling

TR 2006/11A5 - Addendum


Private Rulings

Attention Please note that the PDF version is the authorised version of this ruling.
Go to notice View the consolidated version for this notice.


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 It amends Taxation Ruling TR 2006/11 to clarify that a private indirect tax ruling can be revised but not withdrawn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

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-3LWNLYS

ISSN: 2205-6122

 


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