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  • Consultation alternatives

    Alternatives to the consultation process include the following.

    Board of Taxation - Sounding Board

    Sounding Board is the place to contribute ideas for tax system improvement (including care and maintenance ideas that were part of the Tax issues Entry System process). Importantly, it is not intended as a forum for substantive tax policy proposals (such as altering tax rates, changing the tax mix or removing certain types of taxes altogether).

    The Board of Taxation is looking for ideas that reduce red-tape and result in compliance savings (such as streamlining tax registration thresholds, re-drafting complex provisions to ensure clarity and removing unnecessary sections from tax returns), not ideas that would require significant changes to the tax system.

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    Public rulings

    Public rulings articulate our interpretation of the laws we administer. Public rulings give the ATO’s view of the law; they are not laws in themselves, but they are legally binding on the ATO.

    Draft rulings are made available for public consultation and feedback as part of the public rulings process. We also seek feedback on final rulings and determinations to assess their effectiveness.

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    Law administration practice statements

    Law administration practice statements (LAPS) form part of the ATO's corporate policy framework and provide direction and assistance to ATO staff in performing duties involving the application of the laws administered by the Commissioner of Taxation.

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    Law companion rulings

    A law companion ruling is a type of public ruling. It gives our view on how recently enacted law applies and is usually developed at the same time as the drafting of the Bill.

    A law companion ruling will normally be published in draft form for comment when the Bill is introduced into Parliament and will be finalised soon after the Bill receives Royal Assent. It provides early certainty in relation to the application of the new law.

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    Last modified: 19 Feb 2018QC 43848