Document ID: chunk:federal_register_of_legislation:C2010A00074:clause:2_32
Version: federal_register_of_legislation:C2010A00074
Segment Type: clause
Provision Reference: sch 2 cl 32
Character Range: 65794–66493

32  After subsection 357‑75(1) in Schedule 1
Insert:
 (1A) If:
 (a) 2 inconsistent *indirect tax or excise rulings apply to you; and
 (b) the rulings are both *public rulings;
then, to the extent of the inconsistency, you may rely on either of the rulings.
 (1B) If:
 (a) 2 inconsistent *indirect tax or excise rulings apply to you; and
 (b) at least one of the rulings is not a *public ruling;
then, to the extent of the inconsistency:
 (c) the later ruling is taken to apply from the later of:
 (i) the time it is made; and
 (ii) the time (if any) specified in the ruling as being the time from which it begins to apply; and
 (d) the earlier ruling is taken to cease to apply at that later time.