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 is an Assistant Commissioner in the Public Groups and International area of the ATO and leads the Justified Trust initiative and Top 1000 Tax Performance program, having previously led the Sydney Operations group. 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
04 October 2017