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
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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Sally Newman CTA
Sally is a Senior Associate in Minter Ellison's tax group and is based in Brisbane. Sally advises on direct and indirect taxation laws and in particular on GST and stamp duty matters. She advises clients on a broad spectrum of taxation matters including tax and duty implications of restructuring, asset and business sales/acquisitions and inbound investment, and duty exemptions and concessions including corporate reconstruction stamp duty relief. Sally also has a background in taxation litigation and dispute resolution. Current at 10 May 2013
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