Private Ruling definition

Private Ruling means the private letter ruling issued by the IRS dated September 30, 2011.

Private Ruling means a ruling made under

Private Ruling means a private ruling as defined in s.995-1(1) of the 1997 Tax Act.

Examples of Private Ruling in a sentence

• This may include gaining advice or a Private Ruling from the Australian Tax Office on matters which are particular to the Committee.

• Despite the Commissioner of Taxation’s public views on The Trustee for MH Ghali Superannuation Fund v FCT [2012] AATA 527 in his Decision Impact Statement, in Private Ruling 1012585947911, the Commissioner of Taxation ruled that an amount was non-arm’s length income applying the definition of a fixed entitlement under Schedule 2F to the 1936 Act (that is, the complete opposite to what was publicly stated).

• The ATO Private Ruling is based on the fact that community umpiring is considered a private recreational pursuit or hobby rather than an income producing activity e.g. umpiring at community football level is considered a social, spare-time activity or pastime pursued for pleasure or recreation.

• ATO Private Ruling Authorisation Number 101203003640 <http://www.ato.gov.au/corporate/content.aspx?doc=/rba/content/1012030036401.htm>.

• System Management’s submission advised that Western Power had applied for, and received, a Private Ruling from the ATO which confirmed the services provided by System Management in the Wholesale Electricity Market are GST exempt.

More Definitions of Private Ruling

Private Ruling means a decision by the Commissioner General on tax issues raised by a person;

Private Ruling means a ruling given to a particular entity.43 In the calendar year 2000, the Commissioner issued 89,779 private rulings. Of these, 84,287 were GST rulings. In some respects that might be expected in the year in which GST was introduced, but it is a staggering number nevertheless.

Private Ruling means the private letter ruling and any supplemental private letter rulings regarding the Spin that may be issued by the IRS.

Private Ruling means a ruling made under sections 858, 859, 860, 861, and 862 of this title.

Private Ruling means a private ruling under Part IVAA of the Taxation Administration Act 1953 (Cth) that:

Private Ruling means an authorisation granted, issued or provided under Subsection 596 (2);

Private Ruling means an authorisation granted, issued or provided under Subsection 628(2);