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Have you shut the windows? Time limits applicable to finality of assessments

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Published on 01 Aug 05 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article considers the process of assessment and self-assessment from the perspective of certainty and the means by which that can be achieved by taxpayers. Review of Self Assessment, the current Bills implementing changes to the self-assessment system and the BCD Technologies Case are discussed.

Author profile

Prof Michael Walpole CTA
Prof Michael Walpole is a Professor of Taxation Law in the School of Accounting, Auditing and Taxation (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT. - Current at 21 December 2020
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