The Binding Rulings Regime and the Assessment Process

(2018) 45/2 Australian Bar Review 163-182

20 Pages Posted: 13 Nov 2018

See all articles by John Azzi

John Azzi

Western Sydney University, School of Law

Date Written: April 2, 2018

Abstract

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

Azzi, John, The Binding Rulings Regime and the Assessment Process (April 2, 2018). (2018) 45/2 Australian Bar Review 163-182. Available at SSRN: https://ssrn.com/abstract=3270661

John Azzi (Contact Author)

Western Sydney University, School of Law ( email )

Locked Bag 1797
Penrith, NSW 2751
Australia

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