What you should think about in dealing with s100A issues Non-Member


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What you need to know about ATO public rulings (e.g. 100A guidance), private rulings and other ATO interactions

As has been much publicised, the ATO has released Taxation Ruling TR 2022/D1, PCG 2022/D1 and Taxpayer Alert 2022/1. It is critical to understand what a public ruling seeks to achieve, whether it is binding on the Commissioner and the taxpayer, and what that consequently means for the taxpaying community.

This session will address the following:

  • What is the difference between a public and private ruling?
  • What is a taxpayer alert and what does it mean for taxpayers?
  • What comfort does a private ruling provide?
  • What does this mean in the context of section 100A (which, based on the draft documents issued by the Commissioner, has created uncertainty amongst taxpayers)?
  • Other than seeking a private ruling, what other interactions do taxpayers have with the ATO? How can taxpayers put their best foot forward?


Recorded on 7 December 2022
Presented by Joshua Goldsmith
1 CPD Hour