Parliamentary and ministerial papers

Commonwealth of Australia, A Full Self Assessment System of Taxation: A Consultative Document, Canberra, 13 December 1990.

Joint Committee of Public Accounts and Audit, Review of Auditor-General's Reports 2001-02: First, Second & Third Quarters — Report 390, Canberra, August 2002.

Senate Economics Legislation Committee, Provisions of Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 1) 2005; Shortfall Interest Charge (Imposition) Bill 2005, Canberra, June 2005.

Senate Economics References Committee, Interim Report on the Operation of the Australian Taxation Office, Canberra, 10 November 1998.

Senate Economics References Committee, Operation of the Australian Taxation Office, Canberra, 13 March 2000.

Treasurer, 'Reforms To Community Consultation Processes and Agency Accountabilities In Tax Design', Press Release No. 22 of 2003, 2 May 2003.

Tax Office publications

Australian Taxation Office, 'Complex Binding Rulings Review Blueprint', a report prepared by Amity Management Consulting Group, Version 4.3, October 2004.

Australian Taxation Office, NTLG Agenda for meeting on 28 June 2007, Agenda item 2, Design Topics — Tax Office approach to the Interpretation and Application of the Tax Laws, Canberra, June 2007.

Sherman, T, Report of an Internal Review of the Systems and Procedures Relating to Private Binding Rulings and Advance Opinions in the Australian Taxation Office, Canberra, August 2000.

Other official papers

Australian National Audit Office, Audit Report No. 3 2001-2002: The Australian Taxation Office's Administration of Taxation Rulings, Canberra, July 2001.

Australian National Audit Office, Audit Report No. 7 2004-05: Administration of Taxation Rulings Follow-up Audit, Canberra, August 2004.

Board of Taxation, Improving Australia's tax consultation system: A report to the Treasurer, Canberra, February 2007.

Commonwealth of Australia 1999, Review of Business Taxation: A tax system redesigned, Canberra, July 1999.

The Treasury, Report on Aspects of Income Tax Self Assessment, Canberra, August 2004.

Articles and other publications

Bentley, D, 'A proposal for reform of the Australian rulings system', (1997) 26 AT Rev 57.

Bersten, M, and McInerney, D, 'Priority private binding rulings — whether to apply for one or not?', ATP Weekly Tax Bulletin, Issue 31, 22 July 2005.

Cooper, G, Improving the Operation of the Income Tax Rulings System', discussion paper prepared for the Australian Society of Certified Practising Accountants, December 1998.

Fransberg, E, The Swedish advance ruling regime, Wintercourse 2002, Stockholm School of Economics.

International Bureau of Fiscal Documentation, The International Guide to Advance Rulings, Amsterdam, 2003.

Overseas jurisdiction official papers

New Zealand Inland Revenue, Adjudication & Rulings — A Guide to Binding Rulings, Wellington, October 1999.

New Zealand Inland Revenue, Annual Report 2004, Wellington, 2004.

Organisation for Economic Co-operation and Development, Tax Administration in OECD Countries: — Comparative Information Series (2004), Paris, October 2004.

Organisation for Economic Co-operation and Development, Guidance in Applying the 1998 Report to Preferential Tax Regimes, Paris, March 2004.