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Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues?

Published on 01 Sep 08 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Research was conducted on behalf of the Inspector General of Taxation (IGT) into the perception of revenue bias on the part of the Australian Taxation Office (ATO) in private binding rulings on large, complex matters. The population for the research was limited to those internal and external advisers who had applied for a private binding ruling (PBR) between 1 July 2003 and 30 June 2005 for a corporate taxpayer with an annual turnover in excess of $100 million. The ATO identified approximately 350 individuals who satisfied these conditions, from which the IGT selected a random sample of 50 per cent who were then contacted by the researchers and invited to participate in a telephone survey. A high response rate (86.4 per cent) was achieved.

Author profiles

Prof Margaret McKerchar
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. - Current at 15 September 2017
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Dr Helen Hodgson CTA
Helen joined Curtin Law School as an Associate Professor in 2014, following 10 years teaching in the Atax programme at UNSW. Helen has a particular interest in tax policy, and was a participant at the 2010 Tax Forum. Her current area of research is the tax-transfer system, but she also researches in superannuation, and the gender impacts of the tax-transfer system. In 2010, Helen was a co-author of the Women's Voices Report commissioned by the Equality Rights Alliance to examine factors influencing women's workforce participation, including superannuation, tax and transfer issues. Helen holds qualifications in accounting, business law and taxation, and is a Fellow of the Australian Society of Certified Practising Accountants. - Current at 30 August 2017
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Kalmen Datt
Kalmen is a senior lecturer in the School of Taxation and Business Law at the University of New South Wales, Australia and teaches courses which include GST, CGT, International Tax and Tax Litigation. Kalmen was previously a barrister in South Africa and a solicitor/barrister in NZ and has been admitted as a solicitor in Australia. He has practiced in courts of first instance and appeal. He has completed courses in mediation and has appeared in mediations and arbitrations as counsel. Prior to immigrating to Australia, Kalmen was a solicitor with Inland Revenue (IRD) in NZ advising on tax issues and was an advisor to a specialist anti avoidance team at IRD. He assisted the School of Business at the University of Auckland in teaching various tax courses. Kalmen has successfully completed the Common Professional exams in the UK. - Current at 30 August 2017
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