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The Taxation Laws Amendment [Self Assessment] Act 1992, [Act No. 101 of 1992], provided for a system of binding and, in some cases, reviewable tax rulings. Rulings may be either Public or Private. To-day I will be talking to you about Private [Binding] Rulings but it would assist if I just spoke briefly about Public Rulings which incidentally are not reviewable. Only Private Rulings will be reviewable by the Administrative Appeals Tribunal [AAT] or the courts.

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