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Public Rulings:

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There are a number of sources of legal authorities and rules in taxation law.  The ATO issues Public Rulings or Determinations, Private Rulings, Class Rulings, Product Rulings and Interpretative Decisions. These are all sources of authority in how taxation law is interpreted and applied by the Commissioner of Taxation.  However, it is important to note that these secondary sources of law cannot supplant or override statute or regulation.  Moreover, they are often used to assist on how a particular section of case is to be construed and applied generally.  A skilled Taxation Lawyer may be able to comprehensively consider all relevant sources of law to include secondary sources, to provide you with detailed advice upon how your financial situation is affected by the complex web of taxation law. In this manner it is possible to predict and plan for how it will be treated by the ATO.

A Public Ruling explains to the general public how the Commissioner proposes to exercise a particular discretion, or how the Commissioner interprets the Act in relation to a transaction, or the Commissioner’s understanding of a particular court decision. The Commissioner may make public rulings (including determinations) on the way in which a tax law applies to: (i) entities generally or to a class of entities; (ii) entities in relation to a class of schemes; or (iii) entities in relation to a particular scheme. The Commissioner can make public rulings on matters of administration, collection, ultimate conclusions of fact, risk management material, safe harbours, ABN matters and matters specific to a single entity.

A public ruling must state that it is a public ruling and must contain a subject heading and a number for identification. The Commissioner must publish a brief description of the ruling in the Commonwealth Gazette. A public ruling is “made” at the later of the time when it is published and the time when the notice of it is published in the Gazette. However, if the latter does not occur, the ruling can still be relied on and will bind the Commissioner. A ruling does not apply to schemes that have already begun to be carried out if it changes the Commissioner’s general administrative practice and is less favourable to a taxpayer than the practice. Only part of a ruling may be a public ruling; the “explanations” part of a public ruling is not binding on the Commissioner.

Rulings and determinations are usually first issued in draft form for public comment. Where a final ruling takes a position contrary to the draft ruling, and the draft ruling represents the Commissioner’s general administrative practice, the final ruling cannot apply retrospectively to a taxpayer’s detriment. A general administrative practice is a practice which is applied by the Commissioner generally as a matter of administration. Where the draft ruling represents the Commissioner’s only public statement on an issue, it will usually represent the Commissioner’s general administrative practice.

The Commissioner may withdraw a public ruling in whole or in part by publishing a notice of withdrawal in the Commonwealth Gazette. If a public ruling is withdrawn, it remains applicable to schemes begun to be carried out before the withdrawal. An experienced Commercial and Taxation Lawyer may be able to consider your factual circumstance to ensure that you take full advantage of any Public Rulings that are applicable to your case.

It is highly recommended that you seek skilled legal and financial advice from an experienced Taxation Lawyer to ensure that you understand and are made aware of the taxation treatment of your financial situation. If you need further legal advice on your tax appeal matter, you may book an appointment with us by telephone on (02) 9233 4048 or by email to info@navado.com.au

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