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The Commissioner judges: public and private binding rulings

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Published on 07 May 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper discusses public and private rulings and how binding each of them are. For public rulings the Bellinz case is talked about. For private rulilngs it goes into detail for drafting tips, what needs to be disclosed to the Commissioner, how long it will take, how the Commissioner is bound, would you be better off just taking your chances and what you can do about an unfavourable ruling.

Author profile

Andrew Shaw CTA
Andrew is a Principal with Shaw Lawyers practising primarily in revenue and commercial law for a wide range of clients including medium and large private businesses, property developers, accountancy firms and business advisers. Andrew is the current Chair of the Taxation Institute's SA Technical Subcommittee and is also a member of the Taxation Committee of the Law Council of Australia. - Current at 29 October 2013
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This was presented at 34th South Australian State Convention: "Tax: The Devil is in the Detail" .

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