Miscellaneous 2005

The rulings system: have you got protection?

Source: New South Wales

Published Date: 9 May 2005


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Issues covered in this paper 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.

Individual Session

The protection of the rulings system revisited

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


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Miscellaneous 2005

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