Taxation Administration Act 1953

You may object against a *private ruling that applies to you in the manner set out in Part IVC if you are dissatisfied with it.

The ruling is taken to be a taxation decision (within the meaning of that Part).

However, you cannot object against a *private ruling if:

there is an assessment for you for the income year or other accounting period to which the ruling relates; or

the ruling relates to *withholding tax or *mining withholding tax that has become due and payable; or

all of the following subparagraphs apply:

the ruling relates to *excise duty, or another amount, payable in relation to the goods under an *excise law;

the Commissioner has made a decision about the excise duty, or other amount, payable in relation to those goods;

the decision is reviewable under an excise law.