Penalties, GIC and other self assessment issues
17 Feb 05 |
CCH TAX WEEK
Issue: No 6 17 February 2005
The penalty regime under the recommendations of the report on the Review of Aspects of the Income Tax Self Assessment is examined here along with the general interest charge provisions. The principal recommendation is that the Tax Office should revise its rulings with a "view to providing clearer guidance and further examples as to what conduct will, or will not, attract a penalty".
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Michael is Associate Professor of Law at the University of Western Sydney.
- Current at
15 September 2017