Trust Consultation Sub-group minutes, October 2011

5. ATO approach to consultation on ATO IDs and withdrawal of public rulings

The ATO advised that an ATO ID must be prepared in relation to a precedential issue raised in a private ruling in order for the ruling to be finalised.

The ATO further advised that it does not usually consult prior to the publication of ATO IDs. However, if the topic is of broader significance, consideration (having regard to relative priorities), is given to then converting the topic into a taxation determination or ruling, which would then be subject to normal consultation processes.

Members suggested that when an ATO ID on a topic as controversial as the one in ATO ID 2011/58 was planned there should be some consultation between the ATO and representative bodies before its release.

The chair noted that ATO ID 2011/58 had been given detailed consideration by senior members of the office before sign-off.

Given that the principles in ATO ID 2011/58 were of potentially broad application, members suggested that it be converted into a public ruling. The ATO undertook to raise this topic with the NTLG Public Rulings Steering Committee.

Action item	5.1 October 2011
Description	Issue dealt with in ATO ID 2011/58 to be advised to NTLG Public Rulings Steering Committee.
Responsibility	Secretariat
Post meeting update	Ruling topic considered at NTLG Public Rulings Steering Committee meeting on 25 November 2011. It was agreed that the topic would be added to the Public Rulings Program.

Sections within Agenda items

• 1. Welcome and introduction
• 2. Novation issue
• 3. Amendments to PS LA 2000/2 foreshadowed in Colonial Decision Impact Statement
• 4. Member issues
• 5. ATO approach to consultation on ATO IDs and withdrawal of public rulings
• 6. Update on broad review of Division 6
• 7. Clark Decision Impact Statement
• 8. Finalisation of TR 2004/D25
• 9. Tax related liability - change of trustee
• 10. Compliance initiatives
• 11. Meeting close