Your shopping cart is empty
Tax mistakes - The tax practitioner obligation paper
Published on 18 Mar 15 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- the taxpayer obligations on the discovery of a prior error
- the tax practitioner’sobligation of dDiscovery of the taxpayer error
- the corporation and the error
- other issues.
Author profile:
Mark Bird CTA
Mark is a fellow of the Institute of Chartered Accountants, has a Master of Taxation Law, Master of Business Administration and a Juris Doctor (Law). He is currently studying to be admitted to practise law in the State of Victoria. Mark has been at Australian Unity for eight years and holds the role of General Manager - Taxation. Mark regularly presents to boards and sub-boards on tax risk management as well as tax matters generally. He has presented papers on GST and property and thrives on the continual learning aspect of taxation law. Mark was previously a Victorian State Councillor of The Tax Institute, National Chair of the Tax & Finance Committee - Retirement Village Association and Member of the National Business Taxes Committee - Institute of Chartered Accountants. He is also currently a member of The Tax Institute's Professional Standards Committee. Current at 24 November 2014
Click here to expand/collapse more articles by Mark Bird.
This was presented at 30th National Convention.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Are tax havens dead?
Author(s): David RUSSELLMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Board of Tax Review of the debt/equity rules
Author(s): Teresa DYSONMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax issues in structuring an effective executive package
Author(s): Andy HuttMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax risk management
Author(s): Alison Feather, Peter NearhosMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Recent cases
Author(s): Philip BENDERMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Issues facing parents and subsidiaries in the current international tax climate
Author(s): Peter MCCULLOUGHMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax effective extraction of retained earnings from “dormant” private companies: Case studies
Author(s): Paul HOCKRIDGEMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $132.50
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Small business CGT case study
Author(s): Brian J RICHARDSMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $132.50
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Deceased estates: A practical perspective
Author(s): Loreena GillonMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $168.80
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Income Tax Assessment Acts: Statutes in senescence
Author(s): AH (Tony) SLATERMaterials from this session:
-
insert_drive_file
Practical management of Division 7A
Author(s): Adele TownsendMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $132.50
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Win your privatisation bid for infrastructure assets by optimising capital allowances
Author(s): Chris McLean, Hayden SCOTTMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Solving inherited problems
Author(s): Andrew NOOLANMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The latest on the ATO’s management of tax audits and disputes
Author(s): Damien BROWNE, Ashley KINGMaterials from this session:
-
insert_drive_file
- insert_chart
Trusts - Current risk areas
Author(s): Renuka SOMERS, Daniel SMEDLEY, Patricia MartinsMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Practical realities of being a tax advisor
Author(s): Scott TREATTMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Grouping for payroll tax
Author(s): Philip MAGOFFINMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The abandoned education cap policy: Public participation in tax reform consultation
Author(s): Peter BOBBINMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Professional practice structures
Author(s): Ash CHOTAIMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $132.50
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Vesting trust deeds
Author(s): Michael BUTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $132.50
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax mistakes - The tax practitioner obligation
Author(s): Mark BirdMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
When is a company incorporated outside Australia a resident of Australia?
Author(s): Chloe BURNETTMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Revenue versus capital: That old chestnut
Author(s): Katrina PARKYN, Jay PrasadMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
M&A taxation: Roasting old chestnuts
Author(s): Edward Consett, Ken SPENCEMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax issues arising from maturing situations in the context of SMSFs
Author(s): Chris BALALOVSKIMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $132.50
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Further details about this event:
Copyright Statement
