Document ID: chunk:federal_register_of_legislation:C2010C00609:clause:1_15
Version: federal_register_of_legislation:C2010C00609
Segment Type: clause
Provision Reference: sch 1 cl 15
Character Range: 7206–7818

15  After subsection 170(6)
Insert:

 (6A) If:
 (a) a taxpayer applies for a private ruling under Part IVAA of the Taxation Administration Act 1953; and
 (b) the application is made within 4 years after the last day allowed to the taxpayer for lodging a return in relation to the taxpayer's income for the year of income to which the application relates; and
 (c) the Commissioner makes a private ruling under that Part as a result of the application;
the Commissioner may amend the assessment to give effect to the ruling, even though any time limit for amending the assessment under this section has expired.