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Editorial Message

Published on 01 Jun 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

With the introduction of the strengthened self assessment system in the early 1990s, the private binding ruling system was a key component to assist taxpayers in securing greater certainty, fairness and simplicity in the application of Australia’s increasingly complex tax laws. Unfortunately, recent experience has indicated that business taxpayers in particular have good reasons for being disillusioned and dissatisfied with certain aspects of the private ruling system.

Author profile:

Jock McCormack CTA
Jock McCormack, DLA Piper, is a leading Sydney-based international taxation lawyer with specific expertise in income tax and more than 30 years experience managing complex tax matters. Jock's major areas of expertise include debt and equity structuring, acquisitions/mergers/divestments, international tax including transfer pricing, capital gains tax and major projects taxation issues. Jock also advises various major corporations on ATO tax audits, tax strategy reviews, litigation and related issues including managing, negotiating and settling challenging and contentious tax issues and reviews. Current at 24 November 2014 Click here to expand/collapse more articles by Jock MCCORMACK.
 
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