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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:

Judy SULLIVAN
Current at 15 June 2011 Click here to expand/collapse more articles by Judy SULLIVAN.
 
Ian STANLEY
Ian Stanley FTIA holds Bachelor degrees in Economics and Law from the ANU and a Masters of Laws from the University of Sydney. Ian practises as a Barrister in Sydney specialising in income tax and related revenue matters. He has published several papers on the debt equity regime and lectures in the Masters programme at the University of Sydney on the Taxation of Financial Arrangements
Current at 18 September 2008 Current at 18 November 2008 Click here to expand/collapse more articles by Ian STANLEY.

 

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