Published Date: 8 Jun 2018
The Tax Institute would like to raise an issue with the Australian Taxation Office in relation to objections to GST related private rulings. The issue concerns the interpretation of section 359-60(3) of Schedule 1 to the Taxation Administration Act 1953 (Cth) (TAA). Section 359-60 sets out the circumstances in which taxpayers can object to private rulings (for both income tax and GST related issues).
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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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