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.
Current at 15 June 2011
Click here to expand/collapse more articles by Judy SULLIVAN.
Ian Stanley FTIA holds Bachelor degrees in Economics and Law from the ANU and a Masters of Laws from the
University of Sydney. Ian practises as a Barrister in Sydney specialising in income tax and related revenue
matters. He has published several papers on the debt equity regime and lectures in the Masters programme at
the University of Sydney on the Taxation of Financial Arrangements
Current at 18 September 2008 Current at 18 November 2008
Click here to expand/collapse more articles by Ian STANLEY.