If you are a tax agent or other tax professional, we encourage you to provide a full description of the issues, together with the results of any research you have undertaken. Your research might include journal and textbook commentary on the relevant provisions, and your application may include case citations and references to SMSF public rulings (where applicable). We also encourage you to state your own opinion about how the law applies to the question, together with your reasoning. If you wish, you may also supply a draft of the SMSF specific advice sought.
If you provide your arguments with your client's application, we will be able to take them into account when considering our response. It should also reduce our need to ask for further information and help to speed our response.
If you are not a tax agent or other tax professional, and you have an opinion on the matter, tell us how you think the scheme or transaction should be treated under the law.
Last modified: 18 Feb 2010QC 22130