Document ID: chunk:federal_register_of_legislation:C2004C01244:clause:2_14zaam
Version: federal_register_of_legislation:C2004C01244
Segment Type: clause
Provision Reference: sch 2 cl 14ZAAM
Character Range: 65843–66503

14ZAAM  Effect on public ruling if tax law re-enacted

  If:
 (a) the Commissioner makes a public ruling about a tax law (the old law); and
 (b) that tax law is re-enacted or remade (with or without modifications, and whether or not the old law is repealed);
the ruling is taken also to be a public ruling about the tax law 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 tax laws are not necessarily different just because different forms of words are used. See:

   section 15AC of the Acts Interpretation Act 1901; and

   section 1-3 of the Income Tax Assessment Act 1997.