Report to the Assistant Treasurer

Chapters
Preliminaries
Chapter 1: Introduction
Chapter 2: Overview and summary
Chapter 3: Tax Office's views on the types of documents it cannot, post RoSA, make the subject of binding rulings
Chapter 4: Tax Office's current practices as regards binding and non binding rulings
Chapter 5: Tax Office's practices as regards its 'general administrative practice'

Appendices
Appendix 1: Terms of reference and conduct of the review
Appendix 2: Tax Office's response to the review
Appendix 3: History of Australia's system for public advice on income taxation matters
Appendix 4: Public and private rulings systems of selected other countries
Appendix 5: Extracts from 2007 and 2008 TaxPacks
Appendix 6: Abbreviations