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Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)

Schedule 2  Rulings

Taxation Administration Act 1953

46  Transitional provision

Interpretation

(1) In this item:

indirect ta x ruling has the meaning given by the Income Tax Assessment Act 1997 , as in force just before the commencement of this item.

private indirect ta x ruling has the meaning given by the Income Tax Assessment Act 1997 , as in force just before the commencement of this item.

Rulings

(2) A private indirect tax ruling that is in force just before the commencement of this item has effect, from that commencement, as if it had been made under Division 359 in Schedule 1 to the Taxation Administration Act 1953 , as amended by this Schedule.

(3) An indirect tax ruling that:

(a) is in force just before the commencement of this item; and

(b) is labelled as a public ruling, or was described as a public ruling in the Gazette in which it was published;

has effect, from that commencement, as if it had been made under Division 358 in Schedule 1 to the Taxation Administration Act 1953 , as amended by this Schedule.

Applications for private rulings

(4) An application for a private indirect tax ruling is taken to have been made under Division 359 in Schedule 1 to the Taxation Administration Act 1953 , as amended by this Schedule, if:

(a) you made the application before the commencement of this item; and

(b) just before the commencement of this item:

(i) the Commissioner had neither made the ruling nor declined to make the ruling; and

(ii) you had not withdrawn the application.


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