Ali Noroozi, Inspector-General of Taxation, today released the Terms of Reference and Consultation Plan for his inquiry into the Tax Office's administration of private rulings.

Mr Noroozi said "Taxpayers and tax practitioners have stated that they have concerns with the Tax Office's administration of private rulings including the time it takes to issue these rulings and the extent to which their contents are binding".

"Following its decision to retain the publicly available register of edited private rulings, the Tax Office has also invited the Inspector-General to undertake a broad review of the private rulings system, which would include examining the purpose, use and ongoing relevance of the register together with its relationship with the more authoritative forms of guidance, such as the ATO Interpretative Decisions (ATOIDs)".

"I am actively seeking community feedback for this review" said Mr Noroozi.

"Submissions would be welcomed on any aspect of the private rulings system including its costs, usefulness in the tax system overall, the timeliness of private rulings, the relationship of private rulings to ATOIDs and the possible impacts on the private rulings system of the ATO's Change Program".

The Terms of Reference and Consultation Plan for the review are available on the Inspector-General of Taxation website:

6 April 2009

Contact: Ali Noroozi

Published date