362-40
CurrentPrivate rulings must contain certain details
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
362-40 Private rulings must contain certain details
(1)
A *private ruling under this Division must state that it is a private ruling.
(2)
A *private ruling under this Division must identify the entity to whom it applies and specify the activity to which it relates.
Note:
Industry Innovation and Science Australia must tell the applicant which assumptions Industry Innovation and Science Australia made in making the ruling: see section 357‑110.
This Act’s bill:Second reading speech
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