Miscellaneous 2008

Is there a perception of revenue bias on the part of the ATO in private binding rulings on large, complex issues?

Source: Australian Tax Forum Journal Article

Published Date: 1 Sep 2008

 
Research was conducted on behalf of the Inspector General of Taxation (IGT) into the perception of revenue bias on the part of the Australian Taxation Office (ATO) in private binding rulings on large, complex matters. The population for the research was limited to those internal and external advisers who had applied for a private binding ruling (PBR) between 1 July 2003 and 30 June 2005 for a corporate taxpayer with an annual turnover in excess of $100 million. The ATO identified approximately 350 individuals who satisfied these conditions, from which the IGT selected a random sample of 50 per cent who were then contacted by the researchers and invited to participate in a telephone survey. A high response rate (86.4 per cent) was achieved.
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Kalmen Datt

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Helen Hodgson CTA

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Margaret Mckerchar

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