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The self-assessment experience paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 25 Jul 13 by NATIONAL DIVISION, THE TAX INSTITUTE

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 reform

Author profiles

Sally NEWMAN
Click here to expand/collapse more articles by Sally NEWMAN.
Nicki SUCHENIA
Nicki is Assistant Commissioner (Legislation, Training & Review) with the WA Office of State Revenue, with over 10 years experience in Government, the majority of which has been in the policy and legislation field. She has been directly involved in the WA Business Tax Review from its inception in 2001. Nicki and her team instigated several of the recommendations of the Review in an effort to improve the efficiency and operation of the State's major taxes. Nicki has also been heavily involved in the development of the Taxation Administration Act.
Current at 9 December 2003
Click here to expand/collapse more articles by Nicki SUCHENIA.

 

This was presented at 13th Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

State taxes update

Author(s):  Lee JURGA

Materials from this session:

The Commissioner's audit and investigation powers

Author(s):  David W MARKS,  Wakefield Natalie

Materials from this session:

Takeover of listed landholders - Managing the duty implications

Author(s):  Peter MCMAHON

Materials from this session:

Payroll tax harmonisation - A practitioner's perspective

Author(s):  Glynn FLAHERTY

Materials from this session:

The self-assessment experience

Author(s):  Sally NEWMAN,  Nicki SUCHENIA

Materials from this session:

Payroll tax exemptions, rebates and concessions

Author(s):  Brett Monger

Materials from this session:

Exemptions and concessions in landholder duty

Author(s):  Sue BOSCH

Materials from this session:

Payroll tax - Employment agency provisions

Author(s):  Lewis POPOV

Materials from this session:

The aggregation of taxes

Author(s):  Harry LAKIS

Materials from this session:

Further details about this event:

 

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