Issues covered in this presentation include:
- rulings in the context of the Commissioner's general power of administration
- the availability of rulings in the context of:
- valuation issues
- determining questions of accounting or the general law
- consequences of the Commissioner:
- declining to rule on one or more aspects of an application
- failing to use the supplementary rulings power
- rulings and anti-avoidance provisions
- arm's length provisions
- specific anti-avoidance provisions
- Part IVA
- rulings following the review of self assessment.