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Published on 07 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
Self assessment has been overhauled but how effective are the changes and how will they impact on tax practice? Topics covered in this paper Include:
ATO amendment powers - the basic two-year period and exceptions
changes to the rulings and non-binding advice provisions - the new structure and base provisions
obtaining and relying on private rulings - wider scope, but some dangers
penalties - the new penalty regime; reasonably arguable positions; GIC and SIC; and penalty remission procedures.
Stephen is Professor of Law and Head of the School of Law at James Cook University. He has taught commercial law since joining the University in 1979 and presently teaches mainly in the areas of contract, business and taxation law in the Law and Business degree as well as a Master of International Professional Accounting program
which the University runs in China in conjunction with Guangzhou University. He is a regular contributor to both conferences and professional journals and is the author or co-author of five textbooks dealing with a range of commercial law topics Current at 17 May 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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