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Objections to Private Rulings – Inconsistency between GST and Income Tax
Published on 08 Jun 18 by THE TAX INSTITUTE
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).