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  2023

The Commissioner’s powers to issue a tax assessment … What do I need to know?

Published Date: 5 Sep 2023

 

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This session explores:

  • Processes available for early engagement with the ATO
  • The Commissioner’s power to issue different kinds of assessments (deemed, default and special assessment)
  • Pros and cons of the different Part IVC review and appeal rights and other avenues such as Judicial Review
  • The limited amendment period, dealing with out of time objections and reviews
  • Evidence and information gathering (including expert evidence) to overcome the burden of proof in tax cases; and
  • Setting the grounds of dispute, the purpose of the SFIC, and “reasonableness” in cases such as Avon Downs, and Kolotex.

Individual Session

Author(s): Daniel McLindon , Joseph Tranzillo , Kristie Schubert
Materials from this session:

Author(s)

Details

  • Published By: Kristie Schubert
  • Published On:5 Sep 2023
  • Took place at:MCEC Melbourne

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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.

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