Effect on ruling if relevant provision re‑enacted
357-85 Effect on ruling if relevant provision re‑enacted
If:
the Commissioner makes a ruling about a relevant provision (the old provision); and
that provision is re‑enacted or remade (with or without modifications, and whether or not the old provision is repealed);
the ruling is taken also to be a ruling about that provision as re‑enacted or remade (the new provision), but only so far as the new provision expresses the same ideas as the old provision.
Section 357‑55 specifies the relevant provisions.
Ideas in taxation provisions are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901 and section 1‑3 of the Income Tax Assessment Act 1997.
This Act’s bill:Second reading speech
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