Income and other taxes: guidelines on the use of date of effect paragraphs in Taxation Rulings and Taxation Determinations

TR 92/20 sets out the principles and guidelines to be followed in deciding the appropriate date of effect of Taxation Rulings and Taxation Determinations.

TR 92/20 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D6 , which outlines the system of public rulings following the enactment of the Tax Laws Amendment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 TR 92/20 apply in respect of the new provisions, they have been incorporated into TR 2006/D6.