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Submission on Review of Aspects of Self Assessment Recommendation 3.10

Published on 27 Jun 06 by THE TAX INSTITUTE

The Tax Institute recognises that there are some significant weaknesses around the current use of pre-assessment agreements. Despite this, the Tax Institute supports the general thrust of ROSA Recommendation 3.10 that the ATO should extend its practice of entering into pre-assessment agreements to a wider range of transactions or circumstances.

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TAXATION INSTITUTE OF AUSTRALIA

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