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The Bellinz Case and the rulings system

Published on 16 Feb 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics include: the facts; private ruling; timing of dispute; decision of Merkel J; the appeal; the consequences.

Author profile:

Nick Oliver
Nick is a Senior Tax Counsel with the ATO in Adelaide. As a member of the Tax Counsel Network he has been involved with a wide variety of public rulings, litigation and tax law development work, including some of the small business measures. He has specialised in R&D issues since 1998 and has practised in that area to the present day. He has been an ATO member of the Tax Office's General Anti-avoidance Rules Panel since 2007. Current at 12 September 2011 Click here to expand/collapse more articles by Nick OLIVER.
 

This was presented at Top 5 Cases that Influenced the Tax World in 1998.

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Individual sessions

The Bellinz Case and the Rulings System

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FCT v Montgomery

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