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Why rulings are so difficult and time consuming to read?

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Published on 01 May 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Rulings need to be readable by practitioners, and the contents of rulings need to accessible to practitioners, if for no reason other than Div 284 which provides for administrative penalties to apply if a taxpayer takes a position that is not reasonably arguable.

Author profile

Christopher Wallis
Chris Wallis, CTA, Barrister and Accredited Mediator has over 35 years in practice. Chris’ has earned reputation for achieving satisfactory outcomes for clients in long and difficult disputes with revenue authorities by doing the “hard yards” and without having his clients enter the witness box. Day to day Chris’ work involves working with practitioners to fend off the TPB; SMSF members/directors to fend off the Regulator; and family lawyers and accountants in a relationship breakdown to trace assets and identify tax exposures. Chris provides easily read and comprehensive advice in relation to trusts or real property and is a regularly published author. Over 35 years Chris has delivered more than 150 presentations around Australia for the various professional bodies, the Australasian Tax Teachers Association, the Television Education Network, the Tax Bar Association, and the late Gordon Cooper’s Problems in Practice. - Current at 23 July 2024
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