Published on 05 Aug 99
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
The two groups of document that this paper will address are Public Rulings of general application and Private Rulings of individual application. While they are commonly viewed as forming a consolidated package and are discussed together in the public imagination, they are issued for different purposes, addressed to different audiences and have different authority and consequences. So, for most purposes the author thinks it is necessary to distinguish them
Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former New South Wales State Council Chairman of The Tax Institute and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. Current at 11 January 2016
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