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 is an Assistant Commissioner in the Public Groups and International area of the ATO and leads the Top 1000 Tax Performance program. Judy joined the ATO in 2009. Prior to joining the ATO, Judy was a Corporate Tax Partner with a large advisory firm and also has experience as Head of Tax for a large Australian listed group.
- Current at
31 October 2019