Private binding rulings - a revitalised strategy option for corporates presentation
Published on 07 Mar 07
by VICTORIAN DIVISION, THE TAX INSTITUTE
Some of the issues addressed in this presentation are:
- the scope of issues that can now be addressed by PBR
- strategic considerations
- PBRs and dealing with Part IVA issues
- ongoing binding nature of PBR if things evolve in the future
- the approach of the Courts to PBRs
- the priority PBR process
- experiences of the ATO - 'the good, the bad and the ugly'
- what can be done to enhance the process: what the ATO can do; what corporates can do.
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