An Overview of Advice and Guidance Issued by the Australian Taxation Office to Achieve Tax Certainty:With a Focus on Taxation Rulings  

作　　者：David Watkins 

机构地区：[1]不详

出　　处：《Belt and Road Initiative Tax Journal》2024年第2期39-46,共8页“一带一路”税收(英文)

摘　　要：This article provides an overview of advice and guidance on incometax matters issued by the Australian Taxation Office, including but not limited to taxation rulings, as a contributor to tax certainty. The form and nature of that guidancehave evolved over the years. Australia has had for many years a statutory regime todefine and regulate binding rulings, and in addition, the system has also evolved intoinformal guidance that has been developed as a matter of administrative practice.The Australian approach to advice and guidance is largely shaped by the broaderfeatures of the Australian tax system, and in particular, the self-assessment regime,which places an increased burden on taxpayers.

关 键 词：Taxation rulings Advice and guidance Tax certainty Tax administration 

分 类 号：F81[经济管理—财政学]