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  Miscellaneous 2005

When are you able to put the tax year away?

Source: National

Published Date: 17 Mar 2005

 

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This paper covers dealing with the tax risk of 'live' assessments in the context of income tax, GST, FBT and state taxes including:

  • exactly what is an assessment and what does it do in law?
  • when does an assessment arise?
  • how long does it stay 'alive' - when is it too late to amend an assessment to increase liability?
  • the effect of losses on the time for amendment
  • the effect of nil income on the time for amendment
  • making certain you have an assessment
  • who is covered by an assessment for a head company?
Author(s)

Individual Session

When can you put the tax year away?

Author(s): Arlene Macdonald CTA-Life
Materials from this session:

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