The Bellinz Case and the ruling system
01 Jun 98 |
AUSTRALIAN TAX REVIEW
Issue: Vol 27
The recent Federal Court decision in Bellinz Pty Ltd v FCT arose as a result of the taxpayer appealing an objection decision on a private ruling issued by the ATO. The private ruling dealt with the taxpayer's entitlement to claim depreciation in respect of plant that formed part of sale of a power station from the Victorian Government. This article focuses on the likely impact of the case on the opperation of both the private and public ruling systems.
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Sarah has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and
a chartered accountant with over 25 years of tax experience.
- Current at
15 October 2014