Income tax: self assessment: can a person (the attorney) acting within the terms of a general power of attorney validly apply on behalf of the grantor of the power of attorney (the principal) for a private ruling on the way in which a tax law or tax laws will apply to the principal?

TD 96/5 provides that a person (the attorney) acting within the terms of a general power of attorney can validly apply on behalf of the grantor of the power of attorney (the principal) for a private ruling on the way in which a tax law or tax laws will apply to the principal.

TD 96/5 is being withdrawn following the issue of Draft Taxation Ruling TR 2006/D7 , which outlines the system of private rulings following the enactment of the Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 . To the extent that the Commissioner's views in TD 96/5 apply in respect of the new provisions, they have been incorporated into TR 2006/D7.