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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 357 - Object and common rules    View history reference

Subdivision 357-B - Common rules for rulings    View history reference

Rules for all rulings

SECTION 357-55  

357-55  THE PROVISIONS THAT ARE RELEVANT FOR RULINGS  

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Provisions of Acts and regulations of which the Commissioner has the general administration are relevant for rulings if the provisions are about any of the following:


(a) *tax;


(b) *Medicare levy;


(c) fringe benefits tax;


(d) *franking tax;


(e) *withholding tax;


(f) *mining withholding tax;


(faa) (Repealed by No 96 of 2014)
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(fa) *petroleum resource rent tax;
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(fb) *indirect tax;
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(fc) *excise duty;
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(fd) levy under the Major Bank Levy Act 2017;
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(g) the administration or collection of those taxes, levies and duties;
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(h) a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000, or the administration or payment of such a grant or benefit;


(i) a *net fuel amount, or the administration of a net fuel amount;
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(ia) an *assessed net fuel amount, or the collection or payment of an assessed net fuel amount;
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(j) a *net amount, or the administration of a net amount;
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(ja) an *assessed net amount, or the collection or payment of an assessed net amount;


(k) a *wine tax credit, or the administration or payment of a wine tax credit.
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