000			01682nab a2200265 i 4500
003			ES-MaIEF
005			20181015183306.0
007			ta
008			181015t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966612 _aSeiden, Rashelle
245			_aWhat use is a private ruling? _c Rashelle Seiden and Tim Russell
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aAustralian tax legislation has provided a system of private rulings that are binding on the Commissioner of Taxation since 1992. This system has been modified and expanded over the ensuing years. The purpose of introducing the system of binding rulings was to promote certainty as part of a broader movement in taxation administration towards self-assessment. This article considers whether that goal has been achieved, or ever was achievable as a practical matter, in a variety of administrative and procedural scenarios. The conclusion is reached that a private ruling will have utility for a taxpayer only where a scheme is particularised with sufficient clarity such that it prevents the Commissioner from ruling on a different scheme and is the same scheme that the taxpayer, in fact, implements.
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_940745 _aCONTROL
650		4	_944020 _aEVALUACION
650		4	_932206 _aAUSTRALIA
700	1		_966613 _aRussell, Tim
773	0		_9157780 _oOP 1867/2018/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 33 (3), 2018, p. 437-464
942			_cART
999			_c139078 _d139078