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Draft Miscellaneous Tax Ruling MT 2008/D4 was released on 29 October 2008 and its full title is "Miscellaneous taxes: notification requirements for an entity under section 105-55 of Schedule 1 to the Taxation Administration Act 1953".

It should be noted that Tax Laws Amendment (2008 Measures No. 3) Act 2008 amended section 105-55 with effect from 1 July 2008: see 2008 TAXVINE No 21 (17) (30 May 2008). The application of the amendments to refunds, other payments or credits to which an entity was entitled before 1 July 2008 depends on whether a notification of the entitlement was provided before 1 July 2008. The Commissioner's views in this draft Ruling in relation to the validity of section 105-55 notifications are also applicable to notifications for the purposes of the application of these amendments.

For a copy of MT 2008/D4 go here.

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