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When are you able to put the tax year away? presentation


This presentation covers dealing with the tax risk of 'live' assessments in the context of income tax, GST, FBT and state taxes including:

  • exactly what is an assessment and what does it do in law?
  • when does an assessment arise?
  • how long does it stay 'alive' - when is it too late to amend an assessment to increase liability?
  • the effect of losses on the time for amendment
  • the effect of nil income on the time for amendment
  • making certain you have an assessment
  • who is covered by an assessment for a head company?

Author profile:

Author Photo - Arlene Macdonald CTA-Life
Arlene Macdonald CTA-Life
Until her recent retirement, Arlene was a Barrister at the South Australian Bar for 17 years. Prior to this she spent 8 years at the Australian Government Solicitor's Office, and several years at the ATO and the Commonwealth Ombudsman's office. At the Bar she appeared and advised in a wide range of Commonwealth and State tax disputes concerning income tax, CGT, GST, stamp duty, payroll tax, land tax and other tax issues. Arlene is experienced in acting for the Commissioner of Taxation and for the range of taxpayers who were in dispute with the revenue authorities or who needed advice on how tax law applies in their case. She has a passion for legal education, especially in tax and trust law. She was awarded life membership of The Tax Institute in 2010 particularly for her work over many years in organising, promoting and providing education through The Tax Institute. She has written a vast number of papers and articles and is a highly sought after speaker. Current at 16 February 2015 Click here to expand/collapse more articles by Arlene MACDONALD.

This was presented at 20th National Convention: Tax Unmasked.

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