• Interpretive assistance – early engagement – process

     

    Applicant

    Contact us at eerequest@ato.gov.au

    ATO

    Outlines process, objectives and the information required from the applicant

    Triage

    Applicant provides a summary of information, including:

    • an outline of the transaction and its commercial context and drivers
    • details of client and any other relevant entities
    • confirmation they hold required consents
    • an outline of relevant technical issues
     
     

    Initial early engagement discussion

    • commits to their agreed roles and responsibilities
    • ensures attendance of appropriate personnel
    • outlines transaction, tax issues, proposed timetable and commercial context and drivers
    • outlines any issues or concerns
    • provides documentation
     
     

    Draft ruling applications submitted

    • provides draft applications – scheme description; identify issues to be ruled on
    • provides supporting documentation, including both supporting, and where relevant, contrary authorities
    • makes full and true disclosure of all material facts
     
     

    Internal ATO workshop

     

    • analyses technical issues
    • identifies gaps in information and documentation
    • identifies concerns and issues
    • agrees on internal timeframes
    • communicates outcomes to applicant (may include a request for further information)
     

    Case progression

    • advise us of changes to transaction or timetable
    • provides information we request in agreed timeframe
    • participates in discussions or meetings as required
     
     

    Final applications

    • lodges final ruling applications
    • advises us of any material changes to the ruling applications, where applicable
     
     
    Last modified: 20 Jul 2016QC 49671