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.
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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Judith Sullivan CTA
Judy is a Tax Partner at PwC in Sydney where she is the National Tax Litigation and ADR leader. Prior to joining PwC, Judy was a Tax Partner at King & Wood Mallesons. Her main area of practice is all aspects of revenue disputes œ from risk reviews and audits through to ADR and litigation. She has conducted major tax litigation in the AAT, Federal Court and High Court. Judy is also a member of the Advisory Panel to the Board of Taxation. Current at 02 June 2014
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