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  Miscellaneous 2005

Rulings - real protection or a false sense of protection?

Source: National

Published Date: 17 Mar 2005

 

This presentation covers:

  • the 'ATO advice' product offerings - private, public, product and class rulings
  • the effect of having a ruling, including 'Will it cover Part IVA?' and can it be relied upon?
  • withdrawal of a ruling - when and how?
  • material difference in the facts underlying a ruling - what is the impact?
  • where do ATOIDs fit?
  • is a ruling application likely to have consequential issues?
  • timing and cost issues
  • the need for completeness and candour
  • challenging the ATO position - is it better to tackle the ruling or the assessment?

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Author(s)

Individual Session

Tax risk management: rulings - real protection or a false sense of protection?

Author(s): Frank O'Loughlin CTA
Materials from this session:

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Details

  • Published By: Frank O'Loughlin CTA
  • Published On:17 Mar 2005
  • Took place at:Perth Convention Exhibition Centre, WA

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