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Tax Administration Act 1994

Binding rulings - Rulings generally

91GF: Content of status ruling

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"What a status ruling must include"

Illustration for Tax Administration Act 1994

You get a status ruling that must say it is based on a private or product ruling. It must state that it is made under section 91GA. It must also say if a change to a taxation law affects the ruling.

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Topics:
Money and consumer rights > Taxes
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91GG: Notification of status ruling, or

"When a tax ruling is made, the Commissioner tells you and others about it"

Part 5ABinding rulings
Rulings generally

91GFContent of status ruling

  1. A status ruling must identify the private or product ruling on which it is a ruling and state—

  2. that it is a status ruling made under section 91GA; and
    1. whether the amendment or repeal of a taxation law has changed the way that the law applies in the ruling.
        1. Anything that does not contain these statements is not a status ruling.

      Notes
      • Section 91GF: inserted, on (applying on and after 20 May 1999), by section 97(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).