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TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES

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History Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA.

Chapter 5 - Administration

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History Ch 5 title inserted by No 73 of 2006, s 3 and Sch 5 item 44, effective 1 July 2006.

PART 5-5 - RULINGS

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History Pt 5-5 inserted by No 179 of 1999.

Division 358 - Public rulings

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History Div 357 to Div 361 substituted for Div 360 by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions and former wording of Div 360, see note under Div 357 heading.

Withdrawing public rulings

SECTION 358-20  WITHDRAWING PUBLIC RULINGS

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358-20(1)

The Commissioner may withdraw a *public ruling, either wholly or to an extent, by publishing notice of the withdrawal.

358-20(2)

The withdrawal takes effect from the time specified in the notice. That time must not be before the time the notice is published.

358-20(3)

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To the extent that a *public ruling, other than an *indirect tax or excise ruling, is withdrawn, it continues to apply to *schemes to which it applied that had begun to be carried out before the withdrawal but does not apply to schemes that begin to be carried out after the withdrawal.

Note:

A scheme is taken to have begun to be carried out if a contract requiring the scheme has been entered into: see section 357-80.

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History S 358-20(3) amended by No 74 of 2010, s 3 and Sch 2 item 34, by inserting ", other than an *indirect tax or excise ruling," after "*public ruling", effective 1 July 2010. For transitional provision, see note under definition of "private indirect tax ruling" in s 2(1).

358-20(4)

The Commissioner must publish notice of the withdrawal of a *public ruling in the Gazette.

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History S 358-20 inserted by No 161 of 2005, s 3 and Sch 2 item 1, applicable to things done on or after 1 January 2006. For transitional provisions see note under Div 357 heading.