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The Protection of the Rulings System Revisited

Published on 09 May 2005 | Took place at The Menzies Hotel, Sydney, NSW

Issues covered in this seminar included:
- rulings in the context of the Commissioner's general power of administration
- the availability of rulings
- consequences of the Commissioner declining to rule on one or more aspects of an application or failing to use the supplementary rulings power
- rulings and anti-avoidance provisions
- rulings following the review of self assessment.

Individual sessions

The protection of the rulings system revisited

Author(s):  Ian STANLEY,  Judy SULLIVAN

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.
Materials from this session: