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The rulings system: have you got protection? presentation


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

Judith Sullivan CTA
Judy is a Tax Partner at PwC in Sydney where she is the National Tax Litigation and ADR leader. Prior to joining PwC, Judy was a Tax Partner at King & Wood Mallesons. Her main area of practice is all aspects of revenue disputes œ from risk reviews and audits through to ADR and litigation. She has conducted major tax litigation in the AAT, Federal Court and High Court. Judy is also a member of the Advisory Panel to the Board of Taxation. - Current at 02 June 2014
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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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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:


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