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Have you shut the windows? Time limits on amendment of assessments presentation

Published on 04 Nov 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper discusses how to deal with tax risk - close all assessments. Including:

  • when does an assessment arise?
  • the effect of electronic lodgement
  • amendment periods (s170)
  • extension of normal amendments periods (s170(4A))
  • position of losses - TD2004/24, Ryan; Re BCD technologies
  • position of nil income
  • effect of not lodging returns
  • making certain you have an assessment
  • the effect of the consolidations regime.

Author profile:

Author Photo - Michael Walpole CTA
Prof Michael Walpole CTA

Professor Michael Walpole is the Associate Head of School (Research) at the School of Taxation and Business Law (including Atax) in the Australian School of Business.

Michael has a PhD in Taxation Law from the Faculty of Law UNSW. Prior to academic life, Michael worked as a Tax Consultant with Ernst & Young, and prior to that he was in private practice as a legal practitioner. As a partner in a small firm, Michael's legal practice was extremely varied. As an academic he has been awarded the Hill Medal by the Australasian Tax Teachers Association (ATTA) for his contribution to tax teaching and is a past President of ATTA.

Michael has authored and co-authored several books including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is co-editor of the Australian Tax Review and he is also author and co-author of a number of articles on GST, taxation of intellectual property, tax administration and taxation compliance costs, especially psychological costs of taxation compliance.

Michael is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford.

Current at 31 October 2013 Click here to expand/collapse more articles by Michael WALPOLE.
 

This was presented at NSW Annual Intensive Retreat: Managing tax risk for corporate taxpayers.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Have you shut the windows or are they still open?

Author(s):  Michael WALPOLE

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Planning out of control

Author(s):  Greg PRATT

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The rulings system: have you got protection?

Author(s):  Ian STANLEY,  Judy SULLIVAN

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Today's Part IVA - a report card

Author(s):  Robert DEUTSCH

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Avoiding a bum RAP

Author(s):  Prof Robin H WOELLNER

Materials from this session:



Further details about this event:

 

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