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

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

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

Andrew has overall responsibility for the ATO’s law practice, including law interpretation, dispute resolution and the ATO’s role in policy and law design. Andrew has more than 30 years of 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 2006–11. Andrew was President of The Tax Institute in 2006–07, is a former Governor of the Taxation Research Foundation and also represented industry bodies across a number of sectors. He holds a Bachelor of Business, a Master of Laws and a Graduate Diploma in Tax Law. Andrew is a Chartered Taxation Adviser (Life) of The Tax Institute, a member of the International Fiscal Association and a graduate of the Australian Institute of Company Directors. - Current at 23 May 2017

More by Andrew MILLS

The ATO’s approach to 2015-16 paper - 07-May-2015
I’ve looked at tax from both sides now paper - 09-October-2014
Trusts update: What the ATO thinks and why you should care paper - 05-September-2013
The Rubik's Cube of tax - An update on trusts paper - 13-February-2013
Managed investment trusts - 01-April-2012
Managed investment trusts paper - 15-February-2012
MITs, CIVs, IMR and other TLA s - 01-June-2011
MITs, CIVs, IMR and other TLAs: Developments and current issues for inbound capital flows paper - 02-March-2011
Key developments in transfer pricing and the taxation of business profits paper - 26-October-2010
The Capital Revenue Debate and the Managed Funds Review - 01-April-2009
The capital revenue debate and the managed funds review paper - 13-February-2009
Business profits and permanent establishments paper - 18-September-2008
International acts - Current developments in tax treaties paper - 13-March-2008
The new withholding obligations paper - 19-September-2007
President's Report: Steps of Change - 01-March-2007
President's Report - 01-February-2007
President's report: Transparent consultations - 01-December-2006
President's report: Finding ways to simplify the tax system - 01-November-2006
Promoter penalties paper - 20-October-2006
President's Report: ATO lodgment program - 01-October-2006
President's Report: Moving towards an efficient and effective tax system - 01-September-2006
Risk management is for everyone paper - 26-August-2006
President's Report: Tax Transparency - consulting with the ATO - 01-August-2006
President's Report: Beyond 4100 - 01-July-2006
President's Report: Superannuation reform – A step in the right direction - 01-June-2006
Relationship matters – Leading the Australian Tax Office - 01-May-2006
President's Report: Real tax law reform - 01-May-2006
President's Report: Business as usual - 01-April-2006
Rationalisation of legacy life and funds products paper - 17-February-2006
Tax risk management in 2005 paper - 07-July-2005
Some problems faced by internal tax managers paper - 18-March-2005
Tax risk management seminar paper - 05-November-2004
Foreign Investment Funds and Capital Gains Tax seminar paper - 18-March-2004
Tax Case - MLC Limited v Deputy Commissioner of Taxation 2002 ATC 5105 - 01-March-2003
International Tax Review Issues seminar paper - 27-February-2003
Clean up your act! - TVM and Other Design Flaws - 01-May-2002
Living with Division 320 and other life experiences - 13-February-2002
Life and taxes - 13-February-2002
The Ralph Report: life insurance changes - 01-November-1999
A New Tax System: Reform to Tax Administration - 07-May-1999
Cross examination - 01-December-1992

Click here to expand/collapse more articles by Andrew MILLS.

This was presented at Annual Corporate Tax Intensive .

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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