INCOME TAX - private ruling - ruling on way in which in Commissioner's opinion tax law would apply to person in relation to arrangement - Judicial Review of Commissioner of Taxation's declination to make private ruling - where Commissioner believed materials provided to Commissioner insufficient for giving of ruling - non-observance of statutory procedure for requesting of further information - jurisdictional error - Taxation Administration Act 1953 (Cth), Pt 5-5, ss 357-10, 357-110, 359-60, 359-53
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