Advance ruling binding on applicant and tax authorities unless the law, facts or circumstances supporting it change. Advance rulings bind only the applicant in respect of the specific matter applied for and bind the jurisdictional tax authorities in relation to that ... Summary
Advance ruling binding on applicant and tax authorities unless the law, facts or circumstances supporting it change.
Advance rulings bind only the applicant in respect of the specific matter applied for and bind the jurisdictional tax authorities in relation to that applicant; this binding effect terminates if the law, facts or circumstances supporting the original ruling have changed.
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TaxTMI 
