Income tax: self assessment: can a person obtain a private ruling under Part IVAA of the Taxation Administration Act 1953 (TAA) on the question of whether that person is carrying on a business?

TD 96/16 provides that a person cannot obtain a private ruling under Part IVAA of the Taxation Administration Act 1953 on the question of whether that person is carrying on a business.

TD 96/16 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7 , which outlines the system of private rulings following the enactment of the Tax Laws Amendment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 96/16 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.