shopping_cart

Your shopping cart is empty

The Commissioner's audit and investigation powers presentation

Member Price: Free
Non Member Price: $15.00

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 01 Aug 13

This presentation covers:

  • the relevant provisions across jurisdictions
  • exercising powers locally, interstate and internationally
  • cases analysing notices calling for documents or information
  • enforcement powers - proceedings to recover assessments
  • garnishee notices recent State (Lis-Con) and Federal(Tang v Bassili) cases
  • lessons from Federal cases (Tang v Bassili)
  • legislation imposing joint and several liability for tax. When does joint liability for tax arise?
  • payment and recovery implications from PRT grouping and the treatment of designated group employer

Author profiles

David Marks KC CTA
David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023
Click here to expand/collapse more articles by David W MARKS.
Natalie Wakefield
Natalie is currently the Director of the Complex Investigations Division in the Queensland Office of State Revenue. She has worked in various compliance roles in OSR for 15 years. - Current at 10 May 2013

 

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:

 

Copyright Statement