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Tax law: ATO rulings: when can the Commissioner withdraw a private ruling?

Published on 01 May 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The ATO are to review private rulings issued by the ATO's Strategic Unit following the arrest of the First Assistant Commissioner in charge of that unit, for issuing private rulings that may prove to be fraudulent. The article asks the question whether the ATO can withdraw a private ruling, no matter what the circumstances.

Author profile:

Christopher Bevan CTA
Chris is Barrister Wentworth Chambers. Current at 01 July 2012 Click here to expand/collapse more articles by Christopher J BEVAN.
 
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