Anti-avoidance 2012

Reportable tax positions

Source: Victoria

Published Date: 11 Oct 2012

 

The ATO’s reportable tax positions schedule is a “realtime” development which raises important issues for corporate taxpayers regarding governance, disclosure and management of their tax affairs. It also has significance for the self-assessment concept. This presentation focuses on teh following issues:

  • the what, when, how and why of the reportable tax positioh
  • now do “reasonably arguable” and “reasonable care” come into this?
  • two views of what is needed for real-time tax governance.

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Details

  • Published By: Judy Morris
  • Published On:11 Oct 2012
  • Took place at:Mantra, Lorne

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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