Which statement is INCORRECT?

a)		Statute law is made and enacted by Parliament;
b)		Taxation Rulings are not laws in the strict sense, but represent the Commissioner's opinion on how a particular taxation law should be interpreted or applied;
c)		According to Section 6-25(2) of the ITAA (1997), a specific income provision of the Act overrides a general income provision, meaning that if an amount is caught under both ordinary and statutory income, the specific (ie. statutory) provisions will apply;
d)		The Taxpayers' Charter sets out the rights of taxpayers and service standards taxpayers can expect of the Australian Taxation Office and has the force of law.