Penalties, GIC and other self assessment issues
23 Mar 06 |
CCH TAX WEEK
Issue: Issue 6 17 February 2005
Pages: pp 73-75
The author comments on the decision by the government to adopt the recommendations made in the reports on the Review of Asspects of the Income Tax Self Assessmnet regime. This article examines the recommended changes to the penalties and the general interest change (GIC) provisions.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Michael is Associate Professor of Law at the University of Western Sydney.
- Current at
01 February 2015