Published on 11 Oct 12
by VICTORIAN DIVISION, THE TAX INSTITUTE
The ATO’s reportable tax positions schedule is a “realtime” development which raises important issues for corporate taxpayers regarding governance, disclosure and management of their tax affairs. It also has significance for the self-assessment concept. This presentation focuses on teh following issues:
the what, when, how and why of the reportable tax positioh
now do “reasonably arguable” and “reasonable care” come into this?
two views of what is needed for real-time tax governance.
Judy Morris CTA
Judy is an Assistant Commissioner in Public Groups and International and leads the Sydney Operations group and the Banking & Finance strategy. Judy joined the ATO in 2009. Prior to joining the ATO, Judy was a Corporate Tax Partner with a large advisory firm. Judy also has experience as Head of Tax for a large Australian listed group Current at 15 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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