Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p14
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 14/14)
Character Range: 1671333–1672155

more favourable result for you; and
 (b) the Commissioner is not prevented from doing so by a time limit imposed by a *taxation law.
 (2) The Commissioner does not have a duty to consider whether to apply subsection (1) to you, whether he or she is requested to do so by you or by any other entity.

357‑75  Inconsistent rulings
 (1) The rules in this table have effect if:
 (a) a ruling and a later ruling both apply to you; and
 (b) the 2 rulings are inconsistent.
However, the rules in the table only apply to the extent of the inconsistency, and do not apply to *indirect tax or excise rulings.

Inconsistent rulings (other than indirect tax or excise rulings)
Item                                                              If the earlier ruling is:             And the later inconsistent ruling is:  The result is: