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Corrections and adjustments under the self-assessment regime - ATO perspective paper


The paper provides an overview of the new self-assessment regime and step through a number of specific issues, including:

  • key changes in process
  • time limits, exceptions, refreshing and extending, ITCs
  • refunds
  • objections and amending assessments
  • correcting GST mistakes
  • impact on other areas.

Author profile

Andrew Orme
Andrew is an Assistant Commissioner in the ATO's Review and Dispute Resolution team. He has responsibility for independent review and large market objections, as well as providing litigation case leadership. Before taking on his current role, he was in the ATO's Tax Counsel Network, where he was a Senior Tax Counsel and acted for a period as Deputy Chief Tax Counsel for Indirect Taxes. Prior to joining the ATO he was a Senior Associate specialising in tax at Clayton Utz. - Current at 01 April 2016
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This was presented at 2013 National GST Conference .

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Individual sessions

Keynote address

Author(s):  Robert OLDING

Materials from this session:

GST and the Ten Commandments

Author(s):  Gordon BRYSLAND

Materials from this session:

GST and insolvency: From the cradle to the grave

Author(s):  Peter KONIDARIS,  Jenny Lin,  Raj Srikhanta

Materials from this session:

Cases update

Author(s):  Chris SIEVERS

Materials from this session:

Resolving disputes

Author(s):  Elizabeth GOLI,  Peter POULOS

Materials from this session:

Further details about this event:


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