Income tax: self assessment: can a partnership make a valid application for a Private Ruling in terms of section 14ZAF of the Taxation Administration Act 1953 (TAA)?

TD 95/45 provides that a partnership cannot make a valid application for a private ruling in terms of section 14ZAF of the Taxation Administration Act 1953 .

TD 95/45 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7 , which outlines the system of private rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 . To the extent that the Commissioner's views in TD 95/45 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.