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ROSA: not just a pretty name - managing compliance post ROSA paper

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Published on 27 Oct 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper examines the effect of the recent legislative changes to assessments, amendments, rulings and penalties and how they impact on the way tax advisers and tax managers should be managing compliance obligations including:

  • overview of the new rules for assessments, amendments and rulings including Part IVA amendment periods
  • are you really now protected if you have a loss or no assessment?
  • how do you ensure that you’re covered? When and what you have as a private ruling - tips and traps
  • is there any value in oral rulings?
  • what constitutes a public ruling and how much can you now rely on them?
  • the new penalty regime - GIC, SIC and the ATO’s new practice statement.

Author profile

Andrew Mills CTA-Life
Photo of author, Andrew MILLS Andrew Mills, CTA (Life), is the Second Commissioner, Law Design & Practice, from the Australian Taxation Office, has overall responsibility for the ATO’s law practice, including law interpretation, dispute prevention and resolution, and the ATO’s role in policy and law design. Andrew has more than 30 years experience in taxation, including periods in the ATO, commerce and the tax profession. Andrew was a Director at Greenwoods & Freehills for more than 20 years and managing director of the firm from 2006 to 2011. Andrew was President of The Tax Institute in 2006–2007 and is a former Governor of the Taxation Research Foundation. In practice, Andrew was an active participant and representative of a number of industry bodies. Andrew holds a Bachelor of Business, a Master of Laws and a Graduate Diploma in Tax Law. Andrew is a Chartered Taxation Adviser (Life), a member of the Australian Committee of the International Fiscal Association and a graduate of the Australian Institute of Company Directors. - Current at 02 November 2018
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This was presented at Annual Corporate Tax Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Managing communications and tax risk in a corporate tax group - an internal view

Author(s):  Chris MILLETT

Materials from this session:

Making the most of limited resources in tax due diligence

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:

Share capital tainting

Author(s):  Richard BUCHANAN

Materials from this session:

ROSA: not just a pretty name - managing compliance post ROSA

Author(s):  Andrew MILLS

Materials from this session:

Managing dealings within a corporate tax group and with the ATO - an external view

Author(s):  Craig JACKSON,  Fiona MOORE,  Timothy DALTON

Materials from this session:

Further details about this event:

 

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