Published on 25 May 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The Review of Income Tax Self Assessment (ROSA) has resulted in many significant changes in our self assessment system - but has it fixed everything? This paper identifies the significant changes as a result of ROSA and the things that have not changed, with a view to guiding practitioners in securing certainty for their clients:
- ROSA overview
- changes to time lines and what hasn’t changed
- getting certainty after ROSA - what kind of assessment is this?
- exceptions to the time lines - where is the certainty?
- dealing with rulings after ROSA
- self assessment in a consolidations environment
- what problems persist and how to resolve them.
Prof Michael Walpole is Head of the School of Taxation and Business Law (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT.
- Current at
23 January 2018
Peter is a Taxation Partner with Accru Felsers, Sydney. He is a member of the Institute of Chartered Accountants State Taxes Liaison Committee and a board member of the Taxation Institute’s Education, Examinations and Quality Assurance Board, a Board member and current Treasurer of the American Club, Sydney, a former member of the UNSW Board of Studies in Taxation and of the Education Standing Committee in the Law Faculty of the University of NSW. Peter has extensive experience in the areas of property development, construction, corporates, superannuation, primary production and high net worth individuals.
- Current at
09 November 2007