Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if there has been a taxation objection under Part IVC of the Taxation Administration Act 1953 against a private ruling (within the meaning of the Income Tax Assessment Act 1997 ) that relates to:
(a) the amount or rate of duty; or
(b) the liability of goods to duty.
(2) The right of the owner to commence an action mentioned in subsection 154(2) of this Act in relation to the goods is limited to a right to bring an action on the grounds that neither were, nor could have been, grounds for the taxation objection against the ruling.