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The Bellinz Case and the ruling system

Publication date: 01 Jun 98 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 27

Pages: pp.117-121

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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Author profile

Sarah Bernhardt CTA
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
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