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Corrections and adjustments under the self-assessment regime - ATO perspective presentation

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Published on 05 Sep 13 by NATIONAL DIVISION, THE TAX INSTITUTE

The presentation provides an overview of the new self-assessment regime and step through a number of specific issues, including:??

  • key changes in process??
  • time limits, exceptions, refreshing and extending, ITCs
  • refunds
  • objections and amending assessments??
  • correcting GST mistakes??
  • impact on other areas.

Author profile

Andrew Orme
Andrew Orme is the Deputy Commissioner for Objections and Review, the area that conducts independent reviews and decides objections to ATO decisions. Objections and Review contributes to trust and confidence in the tax system by objectively reviewing tax and superannuation decisions to deliver the right outcomes under the law. Andrew believes that impartiality, integrity and professionalism are essential in achieving an effective review system, and that the quality of communication has an important role to play in dispute resolution. Prior to taking up this role, Andrew was the Deputy Chief Tax Counsel heading up the ATO’s Public Advice and Guidance programme. Andrew started his tax career at Clayton Utz and prior to joining the ATO he also worked as a policy analyst at Treasury. - Current at 21 November 2023
Click here to expand/collapse more articles by Andrew ORME.

 

This was presented at 2013 National GST Conference .

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Cases update

Author(s):  Chris SIEVERS

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GST rulings update

Author(s):  Craig WHATMAN

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GST and buying and selling a business

Author(s):  Bastian Gasser,  Shoba Kanniappan

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Corrections and adjustments under the self-assessment regime

Author(s):  Andrew ORME

Materials from this session:

Resolving disputes

Author(s):  Elizabeth GOLI,  Peter Poulos

Materials from this session:

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