The Binding Rulings Regime and the Assessment Process
(2018) 45/2 Australian Bar Review 163-182
20 Pages Posted: 13 Nov 2018
Date Written: April 2, 2018
This article demonstrates that decisions by the Commissioner of Taxation to decline to make a private ruling or to make a revised ruling form part of the assessment-making process notwithstanding that the private rulings regime is 'quite different' from the process of assessment to tax.
Keywords: Tax Assessment, Private Rulings, Revised Rulings, FCT v Futuris, Statutory Review, Jurisdictional Error, Actual Bad Faith, Assessment Process
Suggested Citation: Suggested Citation