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The terms and nature of disclosure obligations paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 03 Nov 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • The fundamental requirements for a compliant lodgment
  • Identify any unusual or unexpected provisions that may apply in some jurisdictions
  • Outline the provisions that may compel a ‘re-lodgment’ upon a passage of time or a change of circumstances
  • Refer to relevant caselaw, including Orica IC Assets Pty Ltd v The Commissioner of State Revenue [2011] QSC 1.

Author profiles

Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff Mann, CTA, advises on indirect tax with particular emphasis on goods and services tax and state/territory taxes, including stamp duty and land tax. Geoff's tax experience spans over thirty-five years, and he has advised a wide range of clients, across a range of industries and transaction types and issues, across all Australian jurisdictions. Geoff deals regularly with and maintains a good relationship with all Australian revenue authorities. Geoff has represented clients in a range of tax litigation and dispute matters. Geoff's multi-skilling across tax areas and his dual legal and accounting qualifications, place him in a unique position to assist clients with complex tax issues relating to transaction structuring and implementation, including M&A, infrastructure projects, real estate transactions, corporate restructures, prudential reviews, , and liaison with and managing disputes with revenue authorities. - Current at 06 June 2025
Click here to expand/collapse more articles by Geoff MANN.
Alice Kim
Hayley Young
Samantha Marsh
Click here to expand/collapse more articles by Samantha Marsh.
Elizabeth John

 

This was presented at 21st Annual States’ Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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Landholder duty – items fixed to land

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The terms and nature of disclosure obligations

Author(s):  Geoff MANN,  Alice Kim,  Hayley Young,  Samantha Marsh,  Elizabeth John

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Remediation of wage and superannuation underpayments

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Identifying the “Consideration for” the Transaction – Contemporary Issues

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Trusts – Current Issues in Stamp Duty & Land Tax

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The importance of rulings

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States taxes cases update

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States taxes cases and legislative update

Author(s):  Lisa SMITH

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Deemed wages – broadening the payroll tax net

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Further details about this event:

 

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