Advance ruling admissibility removed: applications under the Customs Act no longer accepted, altering advance ruling procedure. The amendment omits the reference to the Customs Act from subsection (1) of section 245Q of the Income tax Act, thereby removing admissibility of applications for advance ruling under the Customs Act while retaining other advance ruling channels; the change is consequential to establishment of a Customs Authority for Advance Rulings and is described as effective from the date of appointment of that Authority, with commentary noting effect from 1st April, 2018.
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Advance ruling admissibility removed: applications under the Customs Act no longer accepted, altering advance ruling procedure.
The amendment omits the reference to the Customs Act from subsection (1) of section 245Q of the Income tax Act, thereby removing admissibility of applications for advance ruling under the Customs Act while retaining other advance ruling channels; the change is consequential to establishment of a Customs Authority for Advance Rulings and is described as effective from the date of appointment of that Authority, with commentary noting effect from 1st April, 2018.
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