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The rulings system - which one, if any, do you apply for now?
Published on 30 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses the rulings system, with a focus on the private binding rulings, public rulings, product and class rulings, and practice statements.
Author profile
Michael Clough FTI
Michael Clough, FTI, is a Partner at King & Wood Mallesons and has over 40 years experience advising Australian and foreign-owned clients on tax issues
which arise in the capital and debt markets, corporate transactions and resources and infrastructure sectors. On behalf of his clients, Michael has helped resolve many disputes with the ATO and also conducted numerous tax appeals and other related proceedings in the state, Federal and High courts and tribunals.
- Current at
29 January 2026
This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION .
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The rulings system - which one, if any, apply for now?
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