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Role of ruling system: role of the private ruling system : an ATO view

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Published on 19 Nov 98 by THE TAX INSTITUTE

This paper seeks to provide an insight into the Role of the Rulings system from the Commissioner's perspective. A system of binding public rulings and private rulings has been in place since 1 July 1992. This paper will concentrate on the private binding ruling system, the provisions of which are contained in ss 14ZAA - 14AZC of the TAA.

Author profile

Gary Christie
Gary Christie is head of Deloitte’s National Tax technical area. Gary provides advice on a wide variety of transactions as well as undertaking the internal tax technical training and quality assurance reviews for Deloitte nationally. Gary is also heavily involved in a range of consultation on new tax measures with both Treasury and the ATO. Prior to joining Deloitte, Gary spent over 25 years in the ATO mainly in the Large Business and International segment, the last few years occupying the role of Assistant Commissioner. He also headed up the National Energy and Resource segment and was critically involved in the management and resolution of large audit cases and disputes. Gary has an excellent working relationship with the ATO and an in-depth understanding of its administrative processes. - Current at 12 September 2012
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This was presented at Corporate Tax Retreat .

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