Skip to main content
shopping_cart

Your shopping cart is empty

Why rulings are so difficult and time consuming to read?

Published on 01 May 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Rulings need to be readable by practitioners, and the contents of rulings need to accessible to practitioners, if for no reason other than Div 284 which provides for administrative penalties to apply if a taxpayer takes a position that is not reasonably arguable.

Author profile:

Christopher Wallis
Chris has a long history of addressing difficult issues particularly in the context of tax education and tax training. He is located in Melbourne and has been at the Bar for 22 years, as well as sharing his specialist knowledge with practitioners while running training sessions. Current at 18 February 2013 Click here to expand/collapse more articles by Chris WALLIS.
 
Copyright Statement