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  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.
Author(s)

Individual Session

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

Author(s): Stephen Graw
Materials from this session:

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Details

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

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