12DRemission of tax where ruling of Commissioner altered

#### 12D Remission of tax where ruling of Commissioner altered (1) Where the Commissioner alters a ruling previously given, then notwithstanding anything contained in any Sales Tax Assessment Act, if the Commissioner is satisfied: (a) that any person has acted in accordance with that prior ruling and that, by reason of so acting, that person has, in respect of any transaction, act or operation effected or done by that person between the date upon which the prior ruling was given and the date upon which the Commissioner alters the prior ruling: (i) not paid sales tax; or (ii) paid a less amount of sales tax than he would have paid if the ruling as altered had been given at the time of the prior ruling and he had acted in accordance with the ruling as altered; and (b) that that person did not contribute to the giving or to the continuing in force of the prior ruling by any mis‑statement or by any suppression of material fact; the Commissioner may remit the amount of tax so unpaid. (2) The Commissioner shall be deemed to alter a ruling where the Commissioner, a Second Commissioner or a Deputy Commissioner gives any further ruling which expressly or by necessary implication withdraws, amends, modifies or qualifies so much, if any, of any prior ruling as has not been withdrawn, amended, modified or qualified by any intervening ruling: Provided that where the further ruling relates to or deals with the application of any amendment of the law, the Commissioner shall not, to that extent, be deemed to have altered any ruling given prior to the commencement of that amendment: Provided further that, for the purposes of this section, where the further ruling is given by letter or other communication addressed to a particular person or to particular persons that further ruling shall be deemed to have altered a prior ruling only in respect of that person or those persons, and this section shall apply in relation to any subsequent further ruling published for general information, to the extent to which it affects any other persons, as if the further ruling given by letter or other communication had not been given. (3) For the purposes of this section a ruling shall be deemed to have been given: (a) where the ruling is published in a newspaper—on the day next following the date on which the ruling is first published in any newspaper; or (b) where the ruling is published in any book or other publication printed by the Government Printer—on the day next following the date on which that book or publication is first available for sale in the Australian Capital Territory; or (c) where the ruling is given by a letter or other communication addressed to the taxpayer at his last known place of address in Australia—on the date on which the letter or communication would, in the ordinary course of the post, be delivered at that address; or on such later date as may be specified in the ruling. (4) In this section ruling means any written ruling, decision or advice either given to a particular person or published for general information by the Commissioner, Second Commissioner or a Deputy Commissioner with respect to any law relating to the imposition, assessment or collection of Sales Tax and whether in relation to a particular case or in relation to any matter or class of matter.