State taxes Payroll tax Land tax

The self-assessment experience

Source: South Australia

Published Date: 1 Aug 2013

 

This paper looks at the self-assessment process from a duties and payroll tax perspective, and covers issues faced by practitioners and revenue offices. Specific issues covered include:??

  • processes in jurisdictions where self-assessment is imposed??
  • the availability of binding public rulings??
  • the availability of binding private rulings
  • ??the question of whether a return is an assessment and the corresponding implications for objections, refunds and audits
  • ??the audit of self-assessors by the Commissioner and who is liable for non-compliance detected on audit??
  • the five year re-assessment limitation rule – when and how does it apply in a self-assessment regime???
  • suggested reforms.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Individual Session

The self-assessment experience

Author(s): Sally Newman CTA , Nicki Suchenia
Materials from this session:

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

State taxes Payroll tax Land tax 2013

Share this page