Living with ROSA - implications of the self-assessment changes for tax practitioners presentation
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 presentation 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 CTAStephen 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
Click here to expand/collapse more articles by Stephen GRAW.
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
Author(s): Stephen GRAW
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- Living with ROSA - implications of the self-assessment changes for tax practitioners paper
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