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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:

Margaret MCKERCHAR
Current at 08 July 2014 Click here to expand/collapse more articles by Margaret MCKERCHAR.
 
Helen HODGSON
Current at 20 July 2011 Click here to expand/collapse more articles by Helen HODGSON.

Kalmen DATT
Kalmen Datt FTIA is a Senior Lecturer at ATAX with extensive experience as a barrister having appeared in courts at all levels in South Africa and New Zealand. He is admitted as a legal practitioner in NSW. He has hands-on experience in tax having worked for the New Zealand Inland Revenue authorities as a solicitor and team leader in their Technical Legal Support Group where he inter alia had sole responsibility for advice to one of the Anti Avoidance teams as well as advising on all other tax issues. He lectures in Principles of Australian Tax, GST, CGT, Tax Administration, Tax Litigation and the New Zealand component of Asia Pacific Tax Regimes and was the recipient of a UNSW Learning and Teaching Award in 2005
Current at September 2008 Current at 22 September 2008 Click here to expand/collapse more articles by Kalmen DATT.

 

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