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The Private Binding Rulings System

Published on 15 Nov 00 by THE TAX INSTITUTE

The Commissioner of Taxation, Michael Carmody, gave details of the ATO's response to the recommendations made by Tom Sherman in his report on the Private Binding Rulings System. Specifically, the Commissioner announced that, with two exceptions, the ATO would no longer be giving so-called "advanced opinions" outside the private binding rulings system. And, significantly, from the end of March 2001, all private binding income tax rulings will be published on a public data base without disclosing the identity of the taxpayer.

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Current at 15 July 2009 Click here to expand/collapse more articles by Michael CARMODY.


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