Office of the Chief Tax Counsel (OCTC)

The Office of the Chief Tax Counsel's function is to maintain taxpayer confidence in the tax administration by providing guidance on the correct interpretation of the Inland Revenue Acts and other relevant laws, and by considering case law.

Public Rulings Unit

The Public Rulings Unit has the primary responsibility for issuing public rulings, which are the Commissioner's formally binding interpretations of the tax laws.

Technical Services Unit

Technical Services Unit is the contact point for people such as practitioners and taxpayers who wish to discuss general matters concerning binding rulings and the Office of the Chief Tax Counsel's activities.

Taxpayer Rulings Unit

Taxpayer Rulings issues private, product and status rulings, which are the Commissioner's interpretations of the tax laws, and taxpayer-specific statutory determinations (eg, accrual determinations), which are formally binding on the Commissioner.

Adjudication Unit

The Adjudication Unit is part of the disputes resolution process. This process was designed so that tax disputes could be resolved at an early stage to reduce the number of litigated cases.

Escalations & Advising Unit

The Escalations & Advising Unit has a broad responsibility for determining the Commissioner's view of the law for the Department, having some oversight as to how the law is implemented by other areas of the Department, and for providing advice to the Commissioner, Deputy Commissioners and Chief Tax Counsel on technical matters.

Date published: 09 Dec 2004

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