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The protection of the rulings system revisited presentation

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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 presentation 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 profile

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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Individual sessions

The protection of the rulings system revisited

Author(s):  Ian STANLEY,  Judy SULLIVAN

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