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
- arm's length arrangements
- the ATO's agenda.
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
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