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The rulings system: have you got protection? presentation

Published on 04 Nov 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation discusses how to deal with tax risk - obtain a ruling. Including:

  • what is a ruling?
  • when is the Commissioner bound? - full and true disclosure revisited
  • who may rely upon a ruling?
  • when can you disregard a ruling?
  • what do you do when a ruling is unfavourable?
  • problems with rulings
    • timing and cost issues
    • partial rulings
    • anti-avoidance
    • arm's length arrangements
  • the ATO's agenda.

Author profiles

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 solicitor and legal partner at PwC in Sydney. She is the firm’s National Leader for Tax Litigation and Alternative Dispute Resolution, and also leads the firm’s Charities and Not-for-Profits practice. Judy is well known in the tax and legal profession and has been consistently named in the AFR “Best Lawyers” list for taxation law, litigation and alternative dispute resolution. Judy is a passionate advocate for the benefits of diversity in all its forms. PwC’s market-leading initiatives and policies on diversity, parental leave, mental health support and flexible working arrangements reflect the firm’s commitment to these important issues. - Current at 08 January 2019
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This was presented at NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Have you shut the windows or are they still open?

Author(s):  Michael WALPOLE

Materials from this session:


Planning out of control

Author(s):  Greg PRATT

Materials from this session:


The rulings system: have you got protection?

Author(s):  Ian STANLEY,  Judy SULLIVAN

Materials from this session:


Today's Part IVA - a report card

Author(s):  Robert DEUTSCH

Materials from this session:

Avoiding a bum RAP

Author(s):  Prof Robin H WOELLNER

Materials from this session:



Further details about this event:

 

Copyright Statement
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