Tax Administration Act 1994

91DB Effect of a public ruling

• (1) Notwithstanding anything in any other Act, if—

  • (a) a public ruling on a taxation law applies to a person in relation to an arrangement; and

  • (b) the person applies the taxation law in the way stated in the ruling,—

  the Commissioner must apply the taxation law in relation to the person and the arrangement in accordance with the ruling.

  (2) [Repealed]

  Section 91DB: inserted (with effect on 1 April 1995), on 10 April 1995, by section 10 of the Tax Administration Amendment Act 1995 (1995 No 24).

  Section 91DB(2): repealed, on 20 May 1999 (applying on and after 20 May 1999), by section 78(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).