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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

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Prof Graeme Cooper FTI
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught 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 27 May 2021
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This was presented at 7th National Tax Retreat: "Tax Traumas: Rulings, Access and Tax Avoidance" .

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Access - Section 263 and 264

Author(s):  Greg DAVIES

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Author(s):  Graeme S COOPER

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Tax Avoidance

Author(s):  Wally BOROVAC,  Janine LANIGAN

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