Published on 19 May 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- introduction – The five streams of consciousness
- a global perspective on the evolution of tax administration
- status of IASB workstream on accounting for uncertain tax positions (UTP)
- the ATO risk differentiation framework
- the ATO reportable tax position schedule
- the ATO pre-lodgement compliance review
- implications for tax risk management and corporate governance
- the quest for certainty in real time
- the use of formal access powers
- future state – The timeline of tax uncertainty.
Current at 26 May 2009
Click here to expand/collapse more articles by David DRUMMOND.