Miscellaneous 2004

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

Source: New South Wales

Published Date: 4 Nov 2004

 

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.

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Details

  • Published By: Michael Walpole
  • Published On:4 Nov 2004
  • Took place at:Crowne Plaza, Terrigal

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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