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

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 Director, Tax Policy and Technical at the Tax Institute, a Senior Fellow at Melbourne University Law School and a member of the Tax and Transfer Policy Institute Advisory Board. Previously, Andrew was the Second Commissioner, Law Design & Practice, at the Australian Taxation Office from 2013 - 2019. Andrew has 40 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 and a lecturer in the taxation in the Masters program at Sydney Law School. 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 Executive Committee of the International Fiscal Association and a graduate of the Australian Institute of Company Directors. - Current at 13 July 2020
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This was presented at Annual Corporate Tax Intensive .

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