Taxation Determination
TD 96/5W
Income tax: self assessment: can a person (the attorney) acting within the terms of a general power of attorney validly apply on behalf of the grantor of the power of attorney (the principal) for a private ruling on the way in which a tax law or tax laws will apply to the principal?
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FOI status:
may be releasedFOI number: I 1014826Notice of Withdrawal
Taxation Determination TD 96/5 is withdrawn with effect from 5 April 2006.
1. TD 96/5 provides that a person (the attorney) acting within the terms of a general power of attorney can validly apply on behalf of the grantor of the power of attorney (the principal) for a private ruling on the way in which a tax law or tax laws will apply to the principal.
2. TD 96/5 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7, which outlines the system of private rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005. To the extent that the Commissioner's views in TD 96/5 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.
Commissioner of Taxation
5 April 2006
Previously issued as Draft TD 95/D22
References
ATO references:
NO NAT 95/8802-7; D/95/950001
Subject References:
power of attorney;
private rulings
Legislative References:
TAA 14ZAF;
TAA 14ZAG
Date: | Version: | Change: | |
17 January 1996 | Original ruling | ||
You are here | 5 April 2006 | Withdrawn |
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