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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:

Nicki SUCHENIA
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 2003 Current at 27 August 2013 Click here to expand/collapse more articles by Nicki SUCHENIA.
 
Sally NEWMAN
Current at 24 May 2009 Click here to expand/collapse more articles by Sally NEWMAN.

 

This was presented at 13th Annual States' Taxation Conference .

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