Miscellaneous 2005

The protection of the rulings system revisited

Source: New South Wales

Published Date: 9 May 2005


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.

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Individual Session

The protection of the rulings system revisited

Author(s): Ian Stanley CTA , Judy Sullivan CTA


  • Published By: Ian Stanley CTA
  • Published On:9 May 2005
  • Took place at:The Menzies Hotel, Sydney

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Miscellaneous 2005

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