106. Withdrawal of a public ruling

The Commissioner-General may withdraw a public ruling, in whole or part, by publishing a notice of the withdrawal in the Gazette and on the Department’s website.

In the event a public ruling is subsequently found to be inconsistent in whole or in part with any law such public ruling shall be withdrawn in whole or in part by the

The withdrawal of a public ruling, in whole or part, shall have effect from the date specified in the notice of withdrawal.