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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.
Taxpayer Rulings issues private, product and status rulings, which are the Commissioner's interpretations of the tax laws, and financial arrangement determinations which are formally binding on the Commissioner.
The key function of the Public Rulings Unit is to determine and publish the Commissioner of Inland Revenue's position on various tax issues through the issuing of primarily binding public rulings, interpretation statements and interpretation guidelines.
Technical Services 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.
The Disputes Review Unit is part of OCTC and a key function it performs is adjudication reviews (a part of the disputes process). This process was designed so that tax disputes could be resolved at an early stage to reduce the number of litigated cases.
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.