Living with ROSA - implications of the self-assessment changes for tax practitioners paper

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Non Member Price: $75.00

Publication date: 07 Apr 06

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

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.

Author profile:

Prof Stephen Graw CTA
Stephen is a Professor of Law & Head of the Law School at James Cook University. He teaches mainly in the areas of contract, business and taxation law - in the Law and Business degrees as well as in a Master of Professional Accounting program. He is a regular contributor to conferences and is the author or co-author of five textbooks dealing with a range of commercial law topics. Outside the University he is the Deputy Chair of the Port of Townsville Ltd, Chairs its Finance, Audit and Risk Management Committee and is a member of its HR Committee.
Current at 25 May 2009
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This was presented at 21st National Convention: Beyond the Sea.

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Living with ROSA - implications of the self-assessment changes for tax practitioners

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