07 Apr 11 What is a general administrative practice? - TD 2011/D4
On 6 April 2011, the ATO issued draft Taxation Determination TD 2011/D4 entitled "Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges?" Public comment is sought by 6 May 2011.
The draft Taxation Determination states:
"A general administrative practice is a practice which is applied by the Commissioner generally as a matter of administration. It consists of the habitual or customary, that is repeated, adoption of a view in multiple cases...A general administrative practice is not established by mere silence by the Commissioner, a failure to issue a ruling or provide other public advice or guidance in relation to an issue, or delay in providing such advice or guidance where a taxpayer practice is under review."