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Role of ruling system: role of the private ruling system : an ATO view

Published on 19 Nov 98 by THE TAX INSTITUTE

This paper seeks to provide an insight into the Role of the Rulings system from the Commissioner's perspective. A system of binding public rulings and private rulings has been in place since 1 July 1992. This paper will concentrate on the private binding ruling system, the provisions of which are contained in ss 14ZAA - 14AZC of the TAA.

Author profile:

Gary is a Partner in Deloitte's National Tax area. Gary has responsibility for the provision of technical support and the ongoing development of its training program, key tax updates, alerts and guidance materials. Prior to Deloitte, Gary was a technical director with Pitcher Partners, providing technical training, advice and support in respect of income tax issues likely to impact the SME market.
Current at 31 July 2007 Current at 05 August 2007 Click here to expand/collapse more articles by Gary CHRISTIE.


This was presented at Corporate Tax Retreat .

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Exempting Company Rules

Author(s):  Stuart BROWN

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Role of the private ruling system : an ATO view

Author(s):  Gary CHRISTIE

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Consolidated tax systems for companies

Author(s):  C.J GETZ

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Implications of the introduction of the "euro"

Author(s):  Mark LAURIE

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Corporate reorganisations and associated issues

Author(s):  Peter FOGARTY

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