105. Making a public ruling

The Commissioner-General may make a public ruling by publishing a notice of the public ruling in the

A public ruling shall state that it is a public ruling and have a heading specifying the subject matter of the ruling by which it can be identified and an identification number.

A public ruling shall have effect from the date specified in the public ruling or, when no date is specified, from the date the ruling is published in the Gazette and on the

A public ruling shall set out the Commissioner-General’s opinion on the application of the provisions of this Act in the circumstances specified in the ruling and shall not be a decision of the Commissioner-General for the purposes of this Act or any other law.