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

Graw, Stephen (2006) Living with ROSA: implications of the self-assessment changes for tax practitioners. In: Papers from the Taxation Institute 21st National Convention. From: Taxation Institute 21st National Convention, 5-8 April 2006, Gold Coast, QLD, Australia.

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Abstract

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.

Item ID: 4353
Item Type: Conference Item (Refereed Research Paper - E1)
Keywords: taxation law
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Date Deposited: 09 Dec 2009 03:29
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE @ 100%
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