77Remission if tax underpaid in reliance on Commissioner’s interpretation of the sales tax law

#### 77 Remission if tax underpaid in reliance on Commissioner’s interpretation of the sales tax law (1) This section applies to a taxpayer if: (a) the Commissioner alters a previous ruling that applied to the taxpayer; and (b) in reliance on the previous ruling, the taxpayer has underpaid tax on a dealing that happened before the alteration. (2) The Commissioner must remit the underpaid tax unless the Commissioner is satisfied that the taxpayer contributed to the giving, or continuing in force, of the earlier ruling by a mis‑statement or suppression of a material fact. (3) The following rules apply in deciding whether a ruling applies to a particular taxpayer, or whether a ruling has been altered: (a) a private ruling applies only to the person to whom it was given; (b) so far as a private ruling conflicts with an earlier public ruling, the private ruling prevails; (c) so far as a public ruling conflicts with an earlier private ruling, the public ruling prevails; (d) an alteration that a later ruling makes to an earlier ruling is disregarded so far as the alteration results from a change in the law that came into operation (or was taken to have come into operation) after the time when the earlier ruling was given. (4) In this section: > private ruling means a ruling given to a particular person. > Public ruling means a ruling other than a private ruling. > Ruling means any written ruling, decision, advice or assessment given or published by the Commissioner, including one that has been previously altered.