This article examines criteria for assessing the respective merits of different systems of tax rulings. Both the Australian and UK arrangements fit what might be described as a "Revenue Service Model of Tax Rulings". The analysis presented suggests that a system of rulings should at least be partly "consumer driven" and that tax rulings should be issued by an independent body and not by the tax authorities.
James, Simon and Wallschutzky, Ian
"The Design of an Appropriate Sytem of Tax Rulings,"
Revenue Law Journal:
2, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol5/iss2/2