Taxation Administration Act 1953

Table of sections

Rules for all rulings

357‑50 Scope of Division

357‑55 The provisions that are relevant for rulings

357‑60 When rulings are binding on the Commissioner

357‑65 Stopping relying on a ruling

357‑70 Commissioner may apply the law if more favourable than the ruling

357‑75 Inconsistent rulings

357‑80 Contracts for schemes

357‑85 Effect on ruling if relevant provision re‑enacted

357‑90 Validity of ruling not affected by formal defect

Common rules for public and private rulings

357‑95 Electronic communications

Common rules for private and oral rulings

357‑105 Further information must be sought

357‑110 Assumptions in making private or oral ruling

357‑115 Additional information provided by applicant

357‑120 Commissioner may take into account information from third parties

357‑125 Applications and objections not to affect obligations and powers

Rules for all rulings