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The rulings system: have you got protection? paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 09 May 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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.

Author profiles

Ian Stanley CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. - Current at 12 July 2013
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Judith Sullivan
Judy is Principal Solicitor at Judy Sullivan Consulting Pty Ltd. From 2013 to 2020 she was a tax partner at PwC in Sydney. Prior to this she was a tax partner at King & Wood Mallesons in Sydney, and a senior tax lawyer at Mallesons Stephen Jaques, Gilbert & Tobin and Ernst & Young. She has been a member of committees and working groups for the Law Council of Australia and the ATO, on the Advisory Committee to the Board of Taxation, and Deputy Chair of the ACT Gambling & Racing Commission. Judy holds degrees in Economics and Law from the Australian National University and a Master of Laws from the University of Sydney. Judy was appointed to the Board in October 2020. - Current at 14 December 2021
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Individual sessions

The protection of the rulings system revisited

Author(s):  Ian STANLEY,  Judy SULLIVAN

Materials from this session:

Further details about this event:

 

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