Legislative developments – 2010 – Changes to the rulings regime

Summary

  • The Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010 expands the general ruing regime to include GST.  The changes apply to rings made by the Commissioner on or after 1 July 2010, private indirect tax rulings applied for or that are in operation immediately prior to 1 July 2010, public indirect tax rulings gazetted or labelled as public rulings and are in operation immediately before 1 July 2010

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