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The Private Binding Rulings System

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Published on 15 Nov 00 by THE TAX INSTITUTE

Earlier this year, the Commissioner of Taxation, Michael Carmody asked Tom Sherman, AO, former head of the National Crime Authority, to review the Private Binding Rulings System. The Sherman Report and recommendations form part of the overall review of Private Binding Rulings and other forms of advice offered to taxpayers by the ATO.

 

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The Private Binding Rulings System

Author(s):  Michael CARMODY

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