Published on 01 May 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- some history
- what is the SER?
- the divisional model
- the commissioner's formal view of the meaning and application of the SER
- matters that are currently being examined by the ATO
- a compendium of ATO views that address SER issues.
Current at 18 January 2012
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Des has been Deputy Chief Tax Counsel for the Australian Taxation Office since 1994 and is a member of the ATO’s
Public Rulings Panel, the International Tax Rulings Panel and the Part IVA Panel. Des is based in the Casselden Place Tax Office
Current at 9 February 2009 Current at 14 May 2009
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