Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:6_19
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 6 cl 19
Character Range: 190635–191492

19  Subsection 14ZW(1A)
Repeal the subsection, substitute:

 (1A) If a private ruling relates to a year of income for which a person is not a SPOR taxpayer, the person cannot lodge a taxation objection against the ruling after the end of whichever of the following ends last:
 (a) 60 days after the private ruling was made;
 (b) 4 years after the last day allowed to the person for lodging a return in relation to the person's income for that year of income.

 (1AA) If a private ruling relates to a year of income for which a person is a SPOR taxpayer, the person cannot lodge a taxation objection against the ruling after the end of whichever of the following ends last:
 (a) 60 days after the private ruling was made;
 (b) 2 years after the last day allowed to the person for lodging a return in relation to the person's income for that year of income.