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

Making public rulings  

SECTION 358-5  WHAT IS A PUBLIC RULING?  

 View history reference

358-5(1)  

The Commissioner may make a written ruling on the way in which the Commissioner considers a relevant provision applies or would apply to:


(a) entities generally or a class of entities; or


(b) entities generally, or a class of entities, in relation to a class of *schemes; or


(c) entities generally, or a class of entities, in relation to a particular scheme.

Note:

Section 357-55 specifies the relevant provisions.

358-5(2)  

Such a ruling may cover any matter involved in the application of the provision.

358-5(3)  

Such a ruling is a public ruling if it:


(a) is published; and


(b) states that it is a public ruling.

358-5(4)  

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

Note:

The validity of a ruling is not affected merely because a provision of this Part relating to the form of the ruling or the procedure for making it has not been complied with: see section 357-90.


 



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