410
In forceApplication for ruling for proposed dutiable transaction or relevant acquisition
Chapter 10General exemptions
Part 1Exemptions for particular duties for corporate reconstruction
Division 4Applications for rulings and exemptions
410 Application for ruling for proposed dutiable transaction or relevant acquisition
(1)
A company that proposes being party to a dutiable transaction or relevant acquisition, may apply to the commissioner for a ruling whether the proposed transaction or acquisition will be exempt from duty under this part.
(2)
The application must—
(a)
be in the approved form; and
(b)
be accompanied by enough information to enable the commissioner to make a ruling.
(3)
The commissioner must give the applicant notice of the commissioner’s ruling on the application.
This Act’s bill:Explanatory memorandum
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