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.
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Michael is Associate Professor of Law at the University of Western Sydney.
- Current at
15 September 2017