Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_29
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 29
Character Range: 83499–84456

29  Status of existing rulings

(1) A public ruling in force immediately before the commencement day under Part IVAAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a public ruling made under Division 358 in Schedule 1 to that Act as amended by this Act.

(2) A private ruling in force immediately before the commencement day under Part IVAA of the Taxation Administration Act 1953 has effect, on and after that day, as if it were a private ruling made under Division 359 in Schedule 1 to that Act as amended by this Act.

(3) An oral ruling in force immediately before the commencement day under Division 360 in Schedule 1 to the Taxation Administration Act 1953 has effect, on and after that day, as if it were an oral ruling made under Division 360 in Schedule 1 to that Act as amended by this Act.

(4) A ruling to which this item applies is taken to have been made on the day on which it was originally made.