Practical approach to tax rulings paper
Published on 02 Mar 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- tax rulings in the context of self assessment
- reliance on tax rulings
- will the tax office give me a fair hearing and balance decision?
- preparing a rap as an alternative to applying for a private ruling
- commercial time constraints
- resources required to apply for a tax ruling
- tax risk management procedures/governance structure
- taxpayers relationship with the tax office.