The provisions that are relevant for rulings
357-55 The provisions that are relevant for rulings
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:
*tax;
*Medicare levy;
fringe benefits tax;
*franking tax;
*withholding tax;
*mining withholding tax;
*petroleum resource rent tax;
*indirect tax;
*excise duty;
levy under the Major Bank Levy Act 2017;
*Laminaria and Corallina decommissioning levy;
*build to rent development misuse tax;
*Australian IIR/UTPR tax;
*Australian DMT tax;
*news media bargaining charge;
the administration or collection of those taxes, levies and duties;
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;
a *net fuel amount, or the administration of a net fuel amount;
an *assessed net fuel amount, or the collection or payment of an assessed net fuel amount;
a *net amount, or the administration of a net amount;
an *assessed net amount, or the collection or payment of an assessed net amount;
a *wine tax credit, or the administration or payment of a wine tax credit.
This Act’s bill:Second reading speech
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