362-15
CurrentWhen a public ruling ceases to apply
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-5Rulings
Division 362Rulings by Industry Innovation and Science Australia that activities are not ineligible activities
362-15 When a public ruling ceases to apply
(1)
A *public ruling under this Division may specify the time at which it ceases to apply.
(2)
If a *public ruling under this Division does not do this, it applies until it is withdrawn.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.