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MEMBER 262 writes:

"We lodged a client's 2008 Income Tax Returns in May 2009, as usual. Both personal and SMSF returns. In November 2013, the ATO issues an Amended Assessment for 2008, to (correctly) include Excess Contributions Tax.

How can the community have any confidence in tax administration when the ATO takes more than 4½ years to issue a simple assessment? This standard of tax administration is what we expect and experience in third world countries. Their new $800 million windoze computer system doesn't seem to fix any of the simple problems."