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Review of self assessment presentation
Published on 19 May 06 by QUEENSLAND DIVISION, THE TAX INSTITUTE
ROSA has resulted in substantial changes to ATO procedures including in relation to GIC, penalties and private rulings. In this presentation, you will learn:
- how to work out whether the ATO is out of time to re-assess your clients under the new regime?
- what has changed in relation to penalties (and what remains the same)?
- how does the new Shortfall Interest Charge operate, and when will it be imposed?
- how has the private ruling process changed (and has it changed for the better)?
- is anything else set for a shake-up as a result of ROSA?
Author profile
Craig Bowie CTA
Dr Craig Bowie, CTA, is a Special Counsel at MinterEllison. He has practised in all areas of taxation, including state taxes and royalties, for over 20 years. He is a longstanding member of The Tax Institute’s Queensland State Taxes and Large Business and International committees, and a former Chair of the Queensland Technical Committee. He provides front-end tax advice, and has significant experience in engaging in tax controversy matters involving both state and Commonwealth taxes. Craig holds a PhD in nuclear fusion research, in addition to his qualifications in law, taxation, insurance and science. - Current at 28 February 2024
This was presented at 2006 North Queensland Convention: Beware - crocodiles .
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Individual sessions
Tax update
Author(s): Stephen GRAWMaterials from this session:
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Trusts 1
Author(s): Heather WATSONMaterials from this session:
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Trusts 2
Author(s): Arthur ATHANASIOUMaterials from this session:
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What if the top marginal tax rate drops to 30%?
Author(s): Brian J RICHARDSMaterials from this session:
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Effective strategies for using superannuation in succession planning
Author(s): Paul BANISTERMaterials from this session:
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Tax effect accounting under IFRS
Author(s): Murray GRAHAMMaterials from this session:
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Review of self assessment
Author(s): Craig BOWIEMaterials from this session:
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GST - where are we now?
Author(s): Damian WELSHEMaterials from this session:
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Primary production transactions
Author(s): Harry M RIGNEYMaterials from this session:
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Property
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