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Private Rulings/Interpretive Decisions

Published on 19 Mar 2002 | Took place at AMF Centre, Glenside , SA

This seminar covers the ATO's Private Binding Rulings. It includes: background to the rulings system, applying for a ruling, different types of interpretive decisions, reasons for seeking a ruling, how a ruling binds the Commissioner, how a ruling binds the taxpayer.

Individual sessions

Private rulings/Interpretive decisions

Author(s):  Josephine MILLER,  Ingrid TOTH This powerpoint presentation covers the ATO's Private Binding Rulings. It includes: background to the rulings system, applying for a ruling, different types of interpretive decisions, reasons for seeking a ruling, how a ruling binds the Commissioner, how a ruling binds the taxpayer.

Materials from this session: