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Reportable tax positions presentation

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Published on 11 Oct 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

The ATO’s reportable tax positions schedule is a “realtime” development which raises important issues for corporate taxpayers regarding governance, disclosure and management of their tax affairs. It also has significance for the self-assessment concept. This presentation focuses on teh following issues:

  • the what, when, how and why of the reportable tax positioh
  • now do “reasonably arguable” and “reasonable care” come into this?
  • two views of what is needed for real-time tax governance.

Author profile

Judy Morris
Judy Morris is an experienced tax specialist in the International Support and Programs area of the ATO. Prior to her current role Judy was an Assistant Commissioner leading various programs including the Top 1000 assurance program. Judy also has experience as a Corporate Tax Partner with a large advisory firm and head of tax for a large Australian listed group. - Current at 03 November 2023
Click here to expand/collapse more articles by Judy MORRIS.

 

This was presented at 51st Victorian State Convention .

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