Miscellaneous 2006

Living with ROSA - implications of the self-assessment changes for tax practitioners

Source: National

Published Date: 7 Apr 2006

 

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Self assessment has been overhauled but how effective are the changes and how will they impact on tax practice? Topics covered in this paper Include:

  •  ATO amendment powers - the basic two-year period and exceptions
  • changes to the rulings and non-binding advice provisions - the new structure and base provisions
  • obtaining and relying on private rulings - wider scope, but some dangers
  • penalties - the new penalty regime; reasonably arguable positions; GIC and SIC; and penalty remission procedures.

Individual Session

Living with ROSA - implications of the self-assessment changes for tax practitioners

Author(s): Stephen Graw

Details

  • Published By: Stephen Graw
  • Published On:7 Apr 2006
  • Took place at:Gold Coast Convention and Exhibition Centre, Broadbeach, Qld

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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Miscellaneous 2006

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