Published on 18 Mar 14
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
new interim assessment and valuation rules
the new interim assessment regime
what is an interim assessment?
in what circumstances might an interim assessment be issued?
will there be prior notice of an interim assessment?
what can you do if you are unhappy with an interim assessment?
the new valuation regime
when is the Commissioner likely to require a written valuation from the taxpayer?
the new penalty and cost recovery provisions.
Graeme Cotterill FTIA is a Tax Partner of the Perth office of Mallesons Stephen Jaques, where he has specialised in tax law and state taxes in particular for over 20 years. Graeme is a former Chairman of the WA Division of the Taxation Institute and a previous member of State and National Technical committees.
He has presented numerous papers on State tax issues for the Taxation Institute and other organisations. Graeme was part of a specialist committee that provided consultative feedback to WA State Revenue on the drafting of the WA Duties Act. Current at 11 July 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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