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  2005

The Protection of the Rulings System Revisited

Source: New South Wales

Published Date: 9 May 2005

 
Issues covered in this seminar included:
- rulings in the context of the Commissioner's general power of administration
- the availability of rulings
- consequences of the Commissioner declining to rule on one or more aspects of an application or failing to use the supplementary rulings power
- rulings and anti-avoidance provisions
- rulings following the review of self assessment.

The protection of the rulings system revisited

Author(s): Ian Stanley CTA , Judy Sullivan CTA
Materials from this session:

Details

  • Published On:9 May 2005
  • Took place at:The Menzies Hotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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