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Tax risk management: rulings - real protection or a false sense of protection? paper


This paper covers:

  • the 'ATO advice' product offerings - private, public, product and class rulings
  • the effect of having a ruling, including 'Will it cover Part IVA?' and can it be relied upon?
  • withdrawal of a ruling - when and how?
  • material difference in the facts underlying a ruling - what is the impact?
  • where do ATOIDs fit?
  • is a ruling application likely to have consequential issues?
  • timing and cost issues
  • the need for completeness and candour
  • challenging the ATO position - is it better to tackle the ruling or the assessment?

Author profile

Frank O'Loughlin QC CTA
Frank O’Loughlin QC, CTA, has been a practising barrister and member of the Victorian Bar since 2003 practising principally in taxation and commercial law and is also a Senior Fellow of the Law Faculty of the University of Melbourne and a part time Deputy President of the Commonwealth Administrative Appeals Tribunal. Before joining the Bar Frank practised as a solicitor with Corrs Chambers Westgarth, from 1987 to 2003, becoming a partner in 1994 and later a National Practice Group Leader and a Board Member. His practice was principally in the taxation and corporate finance and commercial law fields. Before Corrs Frank worked for 12 years with the Australian Taxation Office in various branches. - Current at 16 December 2020
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This was presented at 20th National Convention: Tax Unmasked .

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Individual sessions

Managing consolidation - the state of play and the resolution of major issues

Author(s):  Michael D'ASCENZO

Materials from this session:

Part IVA - a post-Hart report card

Author(s):  Graeme S COOPER

Materials from this session:


Author(s):  Peter MOLTONI

Materials from this session:

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