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Taxation Administration Amendment (Public rulings) Bill 1998
Schedule 1 Amendment of the Taxation Administration Act 1953

1  After section 14ZAAJ

Insert:

14ZAAJA   Public rulings — gazettal, presentation to Parliament and disallowance

             (1)  Where the Commissioner makes a public ruling he shall:

                     (a)  cause a notice of the making of the public ruling to be published in the Gazette; and

                     (b)  forward a copy of the public ruling to the Treasurer.

             (2)  The Treasurer must cause a copy of each public ruling received from the Commissioner under subsection (1) to be presented to each House of the Parliament within 5 sitting days of that House after receiving it.

             (3)  A public ruling is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .