Mirror of Justice

Weshould Review our Constitution

July 19th, 2009 at 02:57pm Under Constitutional Law

We should have a review of our Constitution.

Dalip Singh Wasan, Advocate,

Formerly employment Officer P.E.S. II.

E.Mail. dalipsinghwassan @ Yahoo Co.In.

We must accept that our Constitution had accepted all good items available in Constitutions of other countries and therefore, it is a comperhensive document and shall be guiding us for all the times to come. We have been conducting review and there had been some amendments in this Constitution. Still we need more amendments because uptil now we could not provide that only competent people should come forward in the houses. We could not provide maximum age uptil which they shall be in the houses. It would have been better if people who are more than 70 years age should not be present in the house and we should have abolished all the state level legislative assemblies because one Parliament is enough to represnt us. We are one country and we have got one types of our problems and the situations and conditions are also the same. We have got one nation and when we have a deep look, all the provinces have created so many problems for us. These units have given birth to religious and regional political parties and now these parties are taking more than due place in the centre too. Had there been one Parliament in this country, there were chances that there could have been two to three political parties there were chances that these parties would have taken competent people in them. All and sundary would not have been allowed to enter these two to three parties and there were chances that these parties would have adopted the path of giving us shadow cabinets and we, the people of India would have been given a chance to elect ministers direct. The present system of appointing ministers by the Prime Minister is not healthy because here we are obliged to appoint ministers as their share in the government and merit is no consideration. That is the reason there is no unity in the cabinet and they just work. Since ministers are not appointed on the basis of merits, they are not in a position to hold charge of people working under them. Rather they work under the bureaucracy and in most of the cases orders are passed by the bureaucracy and signed by the ministers. Such government cannot be called a

democracy.

We should think of establishing one Public Service Commission for the whole country and similarly there should be Subordinate Services Selection Board for whole of the country. We should see that the Employment Exchanges are also allowed to function and if candidates appointed through these agencies are found fit their services should be regularised without rooting them thrrough the Subordinate Service Selection Boards. Recruitment to all offices should be made through these agencies and even establishments in private sectors be invited to utilise the services of these organisations. We should not disturb and put into difficulties our unemployed people and they should be tested once and given job as per their performance in the competitive test.

We should abolish all schools and colleges which are estrablished on religious basis and there should be educational institutions as national institutions and none should be allowed to preach his own religion through these institutions. We should limit the religious institutions in the country their numbers be fixed by the state and the state must have an eye on these institution so that they may not be giving birth to fundamentalists who can cause danger to our unity and integrity.

We should have one law for the whole of India so that the people must be in a position to understand law and they also start believing that people of one part are not better placed. Whole of India must be open to all of us and none of the state be allowed to see that people of its own area are getting jobs under the state and people from other states are not allowed to participate in competitions.

We should ensure that each one of us has got proper education, proper training and proper adjustment at work from where each one is carrying adequate income with which he is able to run his family administration. We are more than 100 crore in number and therefore, we need a working force of about 40,00,00,000 and if such an assessment is carried out, we shall be short of workers. There had been some defect in our plannings that we could not develop such a structure in which each one of us should have been at work and none should have been dependant upon others.

We may allow to the people religious libirty, but time has come when we shall have to see that people who are living on charity should not be allowed to increase in number. even to day this number is on higher side and we must try to see that no one is allowed to live on charity alone and everyone should be at work because when a nation has got a large number of people living on charity, more and more people shall be joining this line and thus burdon on working people is increased and this is not a healthy sign. We should have an introspection and must see that this number is decreased.

We should see that people of one religion should not be allowed to concentrate on one place. They must be asked to disperse and locate themselves amongst people of other religions because people of one religion are located at one place, they start demanding something which our Constitution dies notallow. We should have one common civil code in which system of marriage and divorce should be one and similarly we should be having one succession law with us. We should see that the family should be bound to look after the infirm and old people and every child must get proper education and proper training. The nation must look after the child through his or her parents, but none of them should be allowed to go astray.

Till we have one spirit, we shall never become a nation and till we attain the status of a nation all these terrorism and riots shall be hampering our progress and we shall remain a backward country. Therefore, we should see that each one of us must get all these fundamental rightws automatically and is not is compelled to fight for these rights in Courts.

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Project Management for Construction

July 19th, 2009 at 02:55pm Under Construction Law

Excellent project management for construction engagements is crucial for any new building or renovation, especially considering the growing complexity of major construction projects and construction-related laws. For these reasons, almost all positions opening up for construction management jobs require not only a specialized degree, but a good deal of experience in the industry.

Although it was not always the case, there are many universities that now offer construction management courses as well as degrees. In fact, there even a number of accredited online universities that offer project management for construction degrees. An online degree in construction management can be specialized in a number of ways and is one way to learn the essential skills you need to know for jobs in construction management that can be difficult to learn during internships or apprenticeships on-site.

Construction management jobs take on a variety of responsibilities. Oftentimes managers in these roles are ultimately responsible for every aspect of the construction project. This includes managing all employees and contractors, all equipment used and the project budget. That is why is important to choose a degree in

project management for construction that teaches you a broad skill-set.

Some of the degree coursework that can give you an edge in the job market includes training on the latest software programs and technologies used in the industry and classes on any of the following topics: building codes and standards, contract administration, accounting, financial management, value analysis and project control and management.

It is ideal if you can find a university that will help place its project management for construction students into internships or apprenticeships during the degree program. This will give you the chance to learn a little bit about every aspect of construction and how you can effectively manage the employees and contractors you will need to work with, including architects, civil engineers and day laborers. This type of hands-on experience is exactly what most employers are looking for, and can oftentimes lead to full-time positions once you have graduated with your degree.

Although project management for construction can be a challenging career path, there are many reasons that it is worth the effort. There are more and more project management for construction jobs being filled every year, and according to the National Association of Colleges and Employers, the average salary for project management for construction positions averaged $63,500 in 2002. These great salaries are also often accompanied by health benefits, bonuses and the use of company-owned vehicles. All of these factors indicate it is a great career to aim for that can be just as rewarding as it is challenging.

Evolving Georgia Child Custody Laws

July 19th, 2009 at 02:54pm Under Child Custody

Determining the custody of your children in the state of Georgia just became a little more cumbersome for divorcing parents. As of January 2008, children age 14 or older of divorcing parents can no longer determine which parent they want to live with. In further attempt by the court to foster a cooperative relationship between the parents after divorce, it is now mandated by Georgia state divorce law that parents of minor children in every divorce case must submit a detailed parenting plan to the Georgia family court for approval.
There are specific requirements to the content of the child custody parenting plan in Georgia which include which of the parents will retain physical custody of the child(ren), where the child(ren) will be every day during the year, how transportation will be handled including how the children will be exchanged between parents, where exchanges are to take place and which parent will pay for the cost of transportation. While many Georgia Family Law judges already required many of these stipulations be placed in a Settlement Agreement, this new procedures now make the process more uniform throughout the state. Additionally, by forcing a Settlement Agreement to contain so many specific requirements, proponents argue that there will be considerably less room for future dispute as to agreements being unclear or vague.
In line with these changes, also required in the parenting plan are how major decisions about the child’s religion, health, extracurricular activities, education, and emergencies will be made along with how disagreements pertaining to these decisions should be resolved, as well as what limits each parent will have to information regarding the child’s school and medical records. The parenting plan also mandates whether a parent’s visitation with the child is to be unsupervised – if supervised, the details of supervision must be included in the plan to satisfy the Georgia child custody mediator during the divorce. The plan must also include specifics regarding limits of access to the children by phone or otherwise by one parent during the other parents time with the children.
Another notable change that went into effect as of January 1st that will affect parents filing for divorce in Georgia is that the judge is now allowed to award attorney’s fees to one parent or the other. In most cases, this issue does not come up, but the legislation is designed to prevent a wealthy parent from using repeated stall tactics to lengthen the legal process. It is obviously in the best interest of both parties to retain attorneys in Georgia who are well versed in the application of the new Georgia state laws regarding child custody.
If unable to retain a divorce attorney through a personal referral from a friend or relative, an advocacy website is a fine place to begin your search. Finding a divorce attorney who is on your side is important and can be done with a little research or a referral.

Business Partner Compliance & Commercial Loans

July 19th, 2009 at 02:52pm Under Business Law

If there are multiple partners, who fills out the personal information to be in compliance with small business laws? Are you making the transition from being an employee to entrepreneur? Are you in the process of a small business start-up? Have you decided what type of small business you will operate… sole proprietorship, partnership, C-Corp, S-Corp or LLC? What starting capital investment do you have, or will you be seeking small business financing? If there is more than one owner of the business, who fills out the personal information? And why?

With multiple partners, it is wise to have each of the partners provide their personal information on required documentation to be in compliance with small business laws. In the case of business credit applications, it is standard to complete more documentation than applying for a home loan and certainly more than for any consumer credit. This is because the lenders require complete knowledge, not only about the business itself, but also about the entrepreneur(s). The lender can then tailor the loan to most aptly suit the needs of the business. Credit history and collateral of each principal is a key factor to the success of securing the loan. Business and personal financial statements, as well as business and personal credit scores will be considered.

Some Credit Unions require the name, title, social security number and percentage of ownership for all partners, as well as the collateral. In a general or limited partnership, each partner reports their share of partnership income on individual tax returns. The small business does not pay taxes as its own entity. In a limited liability company, members report their shares of small business income on individual tax returns. The business does not pay taxes as its own entity. In a C-Corp, shareholders pay taxes on their earnings and the corporation pays its own taxes.

Another instance when it is beneficial to provide personal information of each principal is to have related experience resumes to assist customers who deem it pertinent to their specific requirements. For example, signing a contract with a business that is building a highly technical device, the customer would need to know what relevant qualifications and experience the owners/partners have had. The more informed and reassured the customer is, the more likelihood of securing a signed contract.

Hiring a Bankruptcy Attorney to File Under Illinois Bankruptcy Laws

July 19th, 2009 at 02:52pm Under Discrimination Law

Filing liquidation under the Illinois bankruptcy laws is not an easy thing to do in a sense that you need to be aware of the complicated set of specific laws related to impoverishment that is applicable only in the state. This is because of the complications involved in the various bankruptcy laws in Illinois that we always suggest debtors to hire a highly qualified and experienced attorney to handle your liquidation case. When it comes to filing bankruptcy under the state laws, there are several things that you need to take into your careful consideration.License Of The Bankruptcy Attorney

The first thing that you have to make sure is that the attorney has a valid license to handle impoverishment cases in the state. Some people have the misconception that all the bankruptcy lawyers are authorized to handle cases in all the states, which is not true. The attorney gets the license to handle such cases in a specific state only. In some places, where the boundaries of the states meet, the attorney may get the license to handle liquidation cases in more than one state. So, it is prudent to check all these things before hiring the attorney. Attorney Fee

The bankruptcy attorney will charge you a fee, which is usually a substantial amount. Therefore, while choosing the right attorney to file insolvency on your behalf under the state laws, the first of the few things that you must ask the attorney is the amount they will charge. You must try to get into the details because sometimes, there are hidden charges that you come to know only when it is too late. Interview The Attorney

You are planning to hire a liquidation attorney because you want someone that could defend your claim successfully in the courts. Therefore, do not hesitate in asking questions. It is important to ensure that the attorney you have chosen is the best one for your case. The attorney must be able to make things easier for you, keeping in mind that the Illinois bankruptcy laws are complicated ones and it is not possible for a common person to be aware of everything. The attorneys are the specialized persons and they know how to use the various clauses of the bankruptcy code in favor of the debtor. If you are filing bankruptcy under state liquidation laws, you will require filing out a number of free forms. You have to be very careful while filing out these forms because if the court finds some manipulation with the facts, you may end up paying out some penalties. Your attorney must help you in filing out these forms.

A Balanced Banking System

July 19th, 2009 at 02:52pm Under Banking Law

Banking is a business like all others but customers these days seem at the mercy of whatever the lenders want to charge.
Yes, we can shop around but at the end of the day, they’re all in it for profit, gained by ever fluctuating interest rates. They also take risks investing our money without our knowledge and we are susceptible to those investments failing.
However, with the diverse mix of cultures in every country these days it is not that unusual to see a different banking system coming into play.
The Shariah, or Sharia, system of finance has been set up by the Islamic community to comply with their strict laws on banking in accordance with the Qur’an. Sharia law covers all aspects of everyday living for the Muslim community.
Banking and finance are issues that are covered in depth, from personal finances to business banking. Working on a shared profit and loss system makes this system quite different to Western banking. This prevents the bank from monopolising the economy and is less risky to the borrower.
This way, the borrower is more secure, more businesses succeed, more money is borrowed, thus keeping the whole system afloat and everybody from borrower to lender benefits.
Sharia law prevents the collection and payment of interest. So, how do the banks make money?
If a Muslim wishes to utilise a loan to purchase items, the bank actually make the purchase and re-sell to the buyer for a profit that is agreed between the two parties. That profit is set without alteration and it is essential that it is very clear upon the agreement.
No extra charges can be enforced on this loan, even if payments are late. However, rights to the items purchased remain with the bank until the loan is paid in full.
The same principles apply to mortgages. The house is purchased by the bank and resold at an agreed profit to the buyer. Repayments are made in instalments but without the worry for late payment charges. However, a Muslim is expected to meet his repayments without taking advantage.
The land and property will be in the name of the buyer from the outset of the agreement for the security of the borrower but for protection the bank will ask for strict collateral.
As far as business banking is concerned, an individual can borrow interest free money to set up his own business. As with all loans an agreed profit is decided upon from the outset and repaid in instalments.
The borrower provides the labour while the bank provides the finance thus reflecting Islamic law of profit and loss sharing with no one party carrying all the burden of risk/cost of failure.
Money can be lent to businesses, whether existing or new. It is specified that the business must not contradict Muslim beliefs, such as the selling of alcohol or pork, or be involved in any media business which deals in gossip columns or pornography.
Business banking is not free and neither is there any interest imposed. Money is lent on a floating rate interest loan. This means the floating rate is dependent on the company’s individual rate of return.
The banks profit on the loan is equal to a certain percentage of the company’s profits – the profit sharing side of Sharia law. Once the original agreed amount has been repaid, the profit sharing arrangement ends.
So, money can be lent to businesses and it will be dependent on the individual business as to what the repayments will be. Therefore, any business can afford a loan.
Interest is not paid or collected on current accounts so overdrafts are not permitted. However, there is always the option of Hibah (Gift). This is a voluntary payment by a creditor or debtor in return for a loan. This is usually practiced in Islamic banking but is discretionary.

Become a Aircraft Mechanic

July 19th, 2009 at 02:51pm Under Aviation Law

Aircraft mechanics are responsible for ensuring that planes are flying in top operating condition. They do this in a variety of ways: by performing scheduled maintenance, doing repairs, and conducting inspections as required by the Federal Aviation Administration (FAA). Mechanics usually work in hangars although they are occasionally required to work outdoors. Ear protection is required due to noise and vibration when testing engines. There is frequent lifting of heavy objects and a good deal of awkward or precarious positioning required when working. Although a 40-hour work week is common, aircraft mechanics can frequently count on overtime and/or weekend work. The job can be somewhat stressful due to the high level of responsibility to maintain safety standards and the time pressure to meet flight schedules.

Education, Certification, Licensing

Due to the high degree of responsibility associated with the job, the FAA requires that all aircraft mechanics be certified. In order to become certified, a person needs 18 months of practical experience with either power plants or airframes; or (to earn a combined certification as both an airframe and a powerplant mechanic, known as an A&P certificate) 30 months of practical experience working on both at the same time. Completion of a program at an FAA-certified mechanic school can be substituted for the work experience requirement. Mechanics also must pass an exam for certification, which has a combination of written, oral, and practical test components. Once certified, mechanics must take at least 16 hours of training every two years to keep their certificate current. There are presently about 170 schools certified by the FAA. Coursework normally lasts from 18 to 24 months and the schools are required by law to offer students a minimum of 1,900 class hours. Many of these schools award 2-year and 4-year degrees in avionics, aviation technology, or aviation maintenance management. Courses in mathematics, physics, chemistry, electronics, computer science, and mechanical drawing are helpful because knowledge of the principles taught in these subjects is often needed to make repairs. A strong background in electronics is especially important. Courses that develop writing skills are also valuable due to the fact that mechanics need to submit reports on the maintenance and repair work they perform. In addition to the educational and experience requirements, mechanics must be able to read, write, and understand English in order to become certified. Those who wish to work for an airline should also be aware that most airlines require their mechanics to have a high school diploma and an A&P certificate.

September 1st Brings Just released Traffic Laws to Texas

July 19th, 2009 at 01:59pm Under Traffic Law

A number of notable Texas traffic and driving laws meant to
improve safety on the roads and drivers
education cognisance go into effect on Sep 1.

Motor vehicle operators under the age of Operators will now have
a harder time getting traffic tickets elminated from their
automobile operators. SB 1005 provides that if a driver younger
than 25 years of age commits a traffic offense classified as a
moving violation, the judge must demand the driver to complete a
classroom based or online defensive
driving course. In addition, if the driver holds a
provisional driver license – in other words, is under 25 years
of age – they must submit to a Texas DPS road test in addition
to taking an offline or online defensive
driving course. Failure by the driver to meet this
requirement will result in a final conviction for that traffic
offense.

Proof of insurance will be enforced through the new Texas law SB
1670. This law requires the Department of Insurance, in
conjunction with Texas Dept. of Transportation and other
authorities, to establish a verification program for vehicle
insurance in order to try and trim down the amount of uninsured
drivers.

SB 1257 prohibits use of wireless communications hardware
(including cellular phones) for the first six months after
teenagers get their driver licenses. The bill also disallows
passenger bus motor vehicle operators carrying minors from using
wireless communications devices, except in emergencies or when
the bus is stopped. Use of wireless equipment has become
omnipresent and is under suspicion of causing accidents.

Many of the items covered by these laws are discussed in the
available Texas defensive driving courses offered up online and
in classroom settings. Prices may vary for operators safety
courses but the lower limit they can be by law in the state
of Texas is $25.

The Legal Duty of Care in Tort Law, Foreseeability of Injury

July 19th, 2009 at 01:58pm Under Tort Law

DUTY OF CARE IN TORTS LAW, LIABILITY, FORESEEABILITY OF NEGLIGENCE, RECKLESSNESS, NUISANCE(Based on author’s site www.geocities.com/dtycre)

Duty of care in Donaghue -v- Stevenson 1932 was defined as exercising such care as is due in such ‘acts or omissions which you can reasonably foresee would be likely to injure persons so directly affected that you ought reasonably to have them in contemplation’ and Caparo Industries -v- Dickman 1990 referred also to situations in which it would be fair, just, and reasonable to impose.

This duty is owed to one in physical proximity: e.g., in Haseldine -v – Daw 1941 to user of a lift negligently repaired, Buckland -v- Guilford Gas Light 1941 to child electrocuted by low cables upon climbing a tree, but not to a mother for shock nor for miscarriage to one who was to be who the driver and the rider could not to have known that were around in King -v- Phillips 1953 and Bourhill -v- Young 1942; or to one in legal proximity: e.g., in Donaghue -v- Stevenson 1932 for illness of consumer from manufacturer’s drink purchased by another, but not if immune as public policy in Hill -v- Chief Constable 1988, or as barristers or judges – Saif -v- Sydney Mitchell 1980; or to one with blood-ties: e.g., in McLoughlin -v- O’Brien 1982 to a mother who by news of accident ‘it was obvious that would be affected’ ~it can be owed for financial loss in special professional relationships -Mutual Life Assurance -v- Evett 1971, for careless words not made clear as being without responsibility -Hadley Byrne -v- Heller & Partners 1964, and for serious nervous shock -Reilly -v- Merseyside RHA 1994.

The harm, additionally, if reasonably foreseeable is -Fardon -v- Harcourt 1932, negligence may entitle to damages, even punitive, Rookes -v- Bernard 1964, although if contemptuously claimed to as little as the smallest coin of the realm, e.g., without costs and nominal in Constantine -v- Imperial London Hotels 1944.

Circumstances in which a duty of care can be breached, except in the case of specific torts such as libel or trespass -or under the Rylands -v- Fletcher rule where lawfully but at one’s own peril is made any unnatural use of land and excluding cases of immunity and circumstances where a statutory duty properly exercised infringes a right -such as the disturbance caused by the noise of aircraft taking of or landing – but not if improperly exercised: Fisher -v- Ruislip-Northwood UDC 1945, such circumstances may be even when a risk is know and not objected to: Smith -v- Charles Baker & Son 1891, indeed where a risk is known and has been consented to: Bowater -v- Rowley Regis Corp. 1944 ~even if there is contributory negligence: Stapley -v- Gypsum Mines Ltd 1953 -indeed even if despite instructions.

The standard is that of the ‘reasonable man’; if injury was risked: Bolton -v- Stone 1951 ~6 times in 30 years meant not and the degree of the risk is proportional to the degree of care required; the seriousness of the injury risked too is proportional the degree of care necessary: Paris -v- Stepney BC 1951 -more so to employee blind in one eye, and not the amount but the type of the injury on the basis of: British Railways Board. -v- Herrington 1972; a social value whether justified the risk: in Fisher failure was not justified in war-time black-out to put up shaded lights to avoid public nuisance to a cyclist, in Watt -v- Hertfordshire CC 1954 getting the wrong vehicle on the scene of accident was justified by the valuable time that would have been lost in getting there help; the cost-benefit consideration: in Latimer -v- AEC 1953 to have done more than reasonable would have made the risk too remote in comparison -except if there is a statutory duty such as under the Health & Safety Acts; that standard in the case of an expert’s negligence is, instead -Latimer, of a ‘reasonable expert’.

The link between the breach of duty and the resultant damage must be shown to exist as a matter of fact or a matter of law. The former is subject to the ‘but for’ rule: in Barnett -v- Chelsea etc. Hospital etc. 1968 breach by the failure of the doctor to call was not the caused of death, McWilliams -v- Sir Arrol 1962 failed because the safety-belt would not have been worn if supplied, in Cutler -v- Vauxhall motors 1971 the operation on a graze had already been ordered for an ulcer on the site of it and was a pre-existing condition; but, is not broken a causative link by a consecutive cause and did not lessen a subsequent injury the original factors in Baker -v- Willoughby 1970, nor necessarily disentitle multiple causes when on a balance of probabilities the link considerably was the reason: McGhee -v- National Coal Board 1973; where the harm or part of it is from a third party’s breach the ‘but for’ rule still applies to whether he type of injury could have been seen: Hogan -v Betinck Colliers 1949.

The latter only applies if the breach is not too remote, and it was not in Wieland -v- Cyril Lord Carpets 1969 that the fall elsewhere and later had resulted from the necessity to discard bi-focal glasses caused by the driver’s negligence; the special sensitivity of the claimant did not matter -’egg-shell skull’ rule: Robinson -v- Post Office 1974 -’one must take the victim as he finds him’; in The Wagonmound 1961 at the time of the breach that oil spilled could burn on sea-water could not reasonably, and in Doughty -v- Turner Mfg. 1964 because of the state of knowledge, have been foreseen; but in Bradford -v- Robinson Rentals 1967 the frostbite was because of providing a van without a heater.

The claimant’s proof can move to the defendant: Steer -v- Durable Rubber 1956; at least some evidence is necessary of negligence even if ‘facts speak for themselves’ -they can not if the claimant can not say what happened: Wakelin -v- LSWR 1886, negligence can be inferred from absence of explanation by defendant, for any by claimant by Law Reform (Contributory Negligence) Act 1945 proportionate reduction is made. Laws are subject to change, always ascertain current law.The author has a website at: www.geocities.com/eoa_uk

Taxation Law – Changes To Private Rulings

July 19th, 2009 at 01:24pm Under Tax and Taxation Law

The Commissioner of Taxation does have the power to change a Private Ruling in four situations as follows:
1 Where the taxpayer gives consent to the Ruling being changed;
2 Without the taxpayer’s consent, if the Private Ruling is about an arrangement which has not yet been carried out. This means that if the Private Ruling covered an arrangement which the taxpayer repeatedly carried out over time (for example buying and selling a particular item), the Private Ruling could be changed for any of the arrangements which occurred after the date of the change;
3 Without the taxpayer’s consent where the arrangement had commenced. This is limited, however, to those circumstances where the Private Ruling was causing another taxpayer to be disadvantaged and his or her disadvantage was greater than the disadvantage that the Rulee would suffer if the Ruling were to be changed; and
4 By issuing a Public Ruling which is inconsistent with the Private Ruling. However, this could only occur if the taxpayer’s arrangement has not begun to be carried out or if it has commenced and another taxpayer would be disadvantaged to a much greater extent than the Rulee.
If the taxpayer received the Private Ruling before he or she lodged the return for the year in which the arrangement took place, and then the taxpayer did not follow that Ruling, then the taxpayer may be liable for the extra tax that he or she would have paid under the Ruling. If the taxpayer had received the Private Ruling after he or she lodged the relevant return, then the Commissioner has the power to amend the assessment to take the Private Ruling into account. This may decrease the taxation liability but may also increase that liability.
The way in which a taxpayer can have a Private Ruling reviewed is determined by whether or not an assessment in respect of an income tax return has issued which deals with the arrangement covered by the Private Ruling.
If the assessment has already issued, then the taxpayer should have the assessment reviewed. If no assessment is issued, then the taxpayer should have the Ruling reviewed.
To have an assessment reviewed, the taxpayer needs to lodge an objection. That objection must be in writing in which the taxpayer informs the Commissioner which assessment is to be reviewed and provides details of the years and the relevant tax file number. The objection must also state which matter dealt with within the assessment is disputed and why the taxpayer believes that the assessment should be amended. For most short period of return taxpayers, the objection must be lodged within two years of the date upon which the taxpayer received the original assessment. There are no fees for lodging objections.
To have a Private Ruling reviewed, the taxpayer must also need to lodge an objection. Again, the objection must be in writing. The taxpayer must provide the Authorisation number of the Private Ruling. The taxpayer must also inform the Commissioner which part of the Private Ruling is disputed and why the taxpayer believes the Ruling should be changed.
This objection to the Ruling must be lodged within 60 days of the date of service of the Private Ruling upon the taxpayer or, for short period of return taxpayers, within two years of the last day allowed for lodging the tax return for the particular year that the Private Ruling is about, whichever is the latest. Again, there are no fees for lodging objections to Private Rulings.