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On 27 July 2011, the ATO issued the following 2 Addenda:

The Addenda reflect the inclusion of indirect tax and excise rulings into the public rulings system following the enactment of Tax Laws Amendment (2010 GST Administration Measures No 2) Act 2010.

The Addenda also clarify the scope of the Commissioner's power to rule and confirm the types of matters that the Commissioner can deal with in a ruling.


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