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Penalties, GIC and other self assessment issues

Publication date: 23 Mar 06 | Source: CCH TAX WEEK

Issue: Issue 6 17 February 2005

Pages: pp 73-75

Abstract:
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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Author profile

Michael Blissenden
Michael is Associate Professor of Law at the University of Western Sydney. - Current at 01 February 2015
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