Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_53
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 53
Character Range: 110160–110966

53  Transitional—rulings about Part VI of the Taxation Administration Act 1953
If:
 (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and
 (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);
the ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.
Note: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.