Draft a private ruling application under s 359-10 of the TAA 1953
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Draft the scheme description, facts, relevant tax laws and questions to be decided from the transaction papers.
- What the lawyer must review
- Check the scheme matches the transaction, or protection is lost
- Check s 100A, Part IVA and Div 7A (note Bendel)
- Frame the question to bind the Commissioner
- Do not enter client data into an AI tool without consent (TPB(I) D62/2026)
- Written for / version
- Commonwealth versionCth
Rules that apply
The document starts from the task name. Change it if this piece of work is different.
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes preparing preliminary structure or wording. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.