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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
Michael WALPOLE

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

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