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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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