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Private rulings/interpretive decisions

Published on 19 Mar 02 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation covers the ATO's Private Binding Rulings. It includes: background to the rulings system, applying for a ruling, different types of interpretive decisions, reasons for seeking a ruling, how a ruling binds the Commissioner, how a ruling binds the taxpayer.

Author profiles:

Ingrid TOTH


 
Josephine MILLER

Individual sessions

Private rulings/Interpretive decisions

Author(s):  Josephine MILLER,  Ingrid TOTH

Materials from this session:

Further details about this event:

 

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