Published on 15 Nov 00
by THE TAX INSTITUTE
Earlier this year, the Commissioner of Taxation, Michael Carmody asked Tom Sherman, AO, former head of the National Crime Authority, to review the Private Binding Rulings System. The Sherman Report and recommendations form part of the overall review of Private Binding Rulings and other forms of advice offered to taxpayers by the ATO.
Michael was appointed Commissioner of Taxation on 23 January 1993. This appointment was renewed on 23 January 2000. Michael joined the Tax office in Melbourne in 1968 and moved to the Policy and Legislation area of Head Office in 1973. In 1983, Michael moved to the Sydney branch of the Tax office where, as First Assistant Deputy Commissioner, he was responsible for the technical areas of the office before moving to become Deputy Commissioner of the Parramatta branch in 1983. Michael returned to National Office in 1986 and, shortly thereafter, was appointed as Second Commissioner. In late 1987 Michael took overall responsibility for the Tax Office's Modernisation program.
- Current at
14 November 2005