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Case study: Rulings need a refit

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Published on 01 Oct 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Three recent decisions involving private rulings given to individual taxpayers in relation to relatively small amounts of income suggest that the rulings system is in need of significant repair.

Author profile

Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 10 November 2021
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