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Published on 25 Jul 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper looks at the self-assessment process from a duties and payroll tax perspective, and covers issues faced by practitioners and revenue offices. Specific issues covered include:
processes in jurisdictions where self-assessment is imposed
the availability of binding public rulings
the availability of binding private rulings
the question of whether a return is an assessment and the corresponding implications for objections, refunds and audits
the audit of self-assessors by the Commissioner and who is liable for non-compliance detected on audit
the five year re-assessment limitation rule – when and how does it apply in a self-assessment regime?
Nicki is Assistant Commissioner (Legislation,
Training & Review) with the WA Office of State Revenue, with over 10 years experience
in Government, the majority of which has been in the policy and legislation field. She has been directly involved in the WA Business Tax Review from its inception in 2001. Nicki and her team instigated several of the recommendations of the Review in an effort to improve the efficiency and operation of the State's major taxes. Nicki
has also been heavily involved in the development of the Taxation Administration Act. Current at 9 December 2003Current at 27 August 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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