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Notes Online Home 2013 Practice One-Offs The ‘Ins and Outs’ of Private Binding Rulings
In this chapter of the notes we explain the ‘Ins and Outs’ of Private Binding Rulings (‘PBR’). In particular, the following:
- The PBR regime
- What happens if the taxpayer chooses not to follow the PBR
- When to obtain a PBR
- Should a ruling on Part IVA be sought
- Difficulties with objecting to the PBR once it is given