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The self-assessment experience paper

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?
  • suggested reform

Author profiles

Sally Newman CTA
Sally of Sally Newman Consulting, focuses on GST, stamp duty and other state taxes, and advises on tax issues for business including in respect of corporate restructuring and asset and business sales. Sally also helps clients resolve tax disputes. Prior to starting her own firm in 2018, Sally worked for over 12 years in MinterEllison’s Brisbane tax team. Sally also provides tax advisory services with the Sydney Blueleaf Consulting group. - Current at 04 September 2019
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Nicki Godecke
Nicki was appointed as Commissioner of State Revenue in August 2015. She began her career as a stamp duty assessor, followed by 17 years developing major State revenue legislative changes, including the introduction of the Taxation Administration Act and re-writes of the land tax, pay-roll tax and duties legislation. In 2012, Nicki moved into an operational role, as the director responsible for the collection of pay-roll tax and duties revenue in Western Australia. She has a Bachelor of Business in marketing from Curtin University and a Graduate Diploma in Taxation Studies from the University of Western Australia. - Current at 29 March 2016
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This was presented at 13th Annual States' Taxation Conference .

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