The Private Binding Rulings System

Source: Victoria

Published Date: 15 Nov 2000


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The Commissioner of Taxation, Michael Carmody, gave details of the ATO's response to the recommendations made by Tom Sherman in his report on the Private Binding Rulings System. Specifically, the Commissioner announced that, with two exceptions, the ATO would no longer be giving so-called "advanced opinions" outside the private binding rulings system. And, significantly, from the end of March 2001, all private binding income tax rulings will be published on a public data base without disclosing the identity of the taxpayer.

Individual Session

The Private Binding Rulings System

Author(s): Michael Carmody


  • Published By: Michael Carmody
  • Published On:15 Nov 2000
  • Took place at:Hotel Sofitel, Melbourne

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