The self-assessment experience presentation

Published on 01 Aug 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper looks at the self-assessment process from a duties and payroll tax perspective, and covers issues faced by practitioners and revenue offices. Specific issues covered include:??

• processes in jurisdictions where self-assessment is imposed??
• the availability of binding public rulings??
• the availability of binding private rulings
• ??the question of whether a return is an assessment and the corresponding implications for objections, refunds and audits
• ??the audit of self-assessors by the Commissioner and who is liable for non-compliance detected on audit??
• the five year re-assessment limitation rule – when and how does it apply in a self-assessment regime???
• suggested reforms.

Author profiles

Sally Newman

Sally of Sally Newman Consulting, focuses on GST, stamp duty and other state taxes, and advises on tax issues for business including in respect of corporate restructuring and asset and business sales. Sally also helps clients resolve tax disputes. Prior to starting her own firm in 2018, Sally worked for over 12 years in MinterEllison’s Brisbane tax team. Sally also provides tax advisory services with the Sydney Blueleaf Consulting group. - Current at 04 September 2019

More by Sally NEWMAN

• Keeping it in the family – Related party financing paper - 12-November-2020
• Differentiating seniors' housing paper - 02-March-2017
• The self-assessment experience paper - 25-July-2013
• CGT update paper - 19-February-2009

Click here to expand/collapse more articles by Sally NEWMAN.

Nicki Godecke

Nicki was appointed as Commissioner of State Revenue in August 2015. She began her career as a stamp duty assessor, followed by 17 years developing major State revenue legislative changes, including the introduction of the Taxation Administration Act and re-writes of the land tax, pay-roll tax and duties legislation. In 2012, Nicki moved into an operational role, as the director responsible for the collection of pay-roll tax and duties revenue in Western Australia. She has a Bachelor of Business in marketing from Curtin University and a Graduate Diploma in Taxation Studies from the University of Western Australia. - Current at 29 March 2016

More by Nicki SUCHENIA

• The self-assessment experience paper - 25-July-2013
• Tax Administration Act & Business Tax Review seminar paper - 06-February-2004
• Western Australian Business Tax Review Legislation Changes seminar paper - 25-July-2003
• WA Taxation Administration Bill - key difference - 25-July-2002

Click here to expand/collapse more articles by Nicki SUCHENIA.