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The protection of the rulings system revisited presentation

Published on 09 May 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Issues covered in this presentation 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 profile:

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 Click here to expand/collapse more articles by Ian STANLEY.
 
Individual sessions

Further details about this event:

 

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