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  Miscellaneous 2004

Tax Case: Public rulings deficient - no SAP?

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2004

 
The Commissioner of Taxation will need to reconsider the terms of Taxation Ruling IT 2360 (issued 12 September 1986) and Taxation Ruling IT 2497 (issued 6 October 1988) after they came under criticism in a recent Federal Court judgment. The case has important ramifications for the Commissioner's ability to define limits to his exercise of general discretions given to him by tax legislation. It also sheds valuable light on the Commissioner's power to grant substituted accounting periods.
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