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The self-assessment experience paper


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 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 of MinterEllison, focuses on GST, stamp duty, capital gains tax, income tax and other state taxes, including in respect of restructuring, asset and business sales, inbound investment, partnerships, trusts and not-for-profit entities. She also has experience in dispute resolution and litigation. Sally has a particular interest in duty, GST and land tax issues for retirement village operators, including the tax issues facing charities. She advises significant retirement village operators on stamp duty implications of business acquisitions, corporate reconstruction relief, maximising allowable input tax credits and land tax, and duty exemptions. Sally joined the Tax Committee of the Retirement Living Council in September 2016 and has been a member of the Queensland Law Society’s Revenue Law Committee since 2015. - Current at 20 March 2017
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This was presented at 13th Annual States' Taxation Conference .

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