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


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:

Author Photo - Andrew Mills CTA-Life
Andrew Mills CTA-Life
Andrew commenced the role of Second Commissioner in March 2014. 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 over 30 years experience in taxation including periods in the ATO, commerce and the tax profession. Andrew was a Director of the specialist national tax firm, Greenwoods & Freehills for over 20 years and Managing Director of the firm from 2006 to 2011. Andrew was the 2006-2007 President of The Tax Institute, a Governor of the Taxation Research Foundation and also represented industry bodies across a number of sectors. Current at 18 May 2015 Click here to expand/collapse more articles by Andrew MILLS.

This was presented at Annual Corporate Tax Intensive.

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