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The rulings system: have you got protection? paper

Published on 09 May 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Issues covered in this paper include:

  • rulings in the context of the Commissioner's general power of administration
  • the availability of rulings in the context of:
    • valuation issues
    • determining questions of accounting or the general law
  • consequences of the Commissioner:
    • declining to rule on one or more aspects of an application
    • failing to use the supplementary rulings power
  • rulings and anti-avoidance provisions
    • arm's length provisions
    • specific anti-avoidance provisions
    • Part IVA
  • rulings following the review of self assessment.

Author profiles

Judith Sullivan CTA
Judy is a solicitor and legal partner at PwC in Sydney. She is the firm’s National Leader for Tax Litigation and Alternative Dispute Resolution, and also leads the firm’s Charities and Not-for-Profits practice. Judy is well known in the tax and legal profession and has been consistently named in the AFR “Best Lawyers” list for taxation law, litigation and alternative dispute resolution. Judy is a passionate advocate for the benefits of diversity in all its forms. PwC’s market-leading initiatives and policies on diversity, parental leave, mental health support and flexible working arrangements reflect the firm’s commitment to these important issues. - Current at 08 January 2019
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Ian Stanley CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. - Current at 12 July 2013
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