Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_30
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 30
Character Range: 84456–84940

30  Inconsistent rulings

(1) The rules in the table in subsection 357‑75(1) in Schedule 1 to the Taxation Administration Act 1953 do not apply to work out the effect of 2 inconsistent rulings if both of them were originally made before the commencement day.

(2) Instead, the inconsistency rules that existed immediately before the commencement day are to be applied.

Note: See former sections 170BC to 170BDC of the Income Tax Assessment Act 1936 for the old inconsistency rules.