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QB 18/08
13 Apr 2018

Binding rulings - Effect of the Commissioner changing her mind in relation to the application of s BG 1

This item considers the situation where a binding private or product ruling has been issued for an ongoing arrangement, and the Commissioner’s view of how the general anti-avoidance provision applies to the arrangement subsequently changes. The item concludes that the Commissioner can apply the anti-avoidance provision to any period following the expiry of the ruling.