Review of Income Tax Self–AssessmentAustralian Government, The Treasury.

Discussion Paper

Bibliography

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Parliamentary Papers

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Other Official Papers

Auditor-General (Australian National Audit Office) 1984, Controls over Processing Income Tax Returns, in Reports of the Auditor-General on Efficiency Audits, Commonwealth of Australia, Canberra.

Auditor-General (Australian National Audit Office) 2000, Risk management of individual taxpayer refunds, Audit Report Number 27 of 1999/2000, Commonwealth of Australia, Canberra.

Auditor-General (Australian National Audit Office) 2001, The use of audit compliance management of individual taxpayers, Audit Report Number 37 of 2000/01, Commonwealth of Australia, Canberra.

Auditor-General (Australian National Audit Office) 2002, The Australian Taxation Office’s administration of taxation rulings, Audit Report Number 3 of 2001/02, Commonwealth of Australia, Canberra.

Auditor-General (Australian National Audit Office) 2003, The Australian Taxation Office’s management of its relationship with tax practitioners, Audit Report Number 19 of 2002/03, Commonwealth of Australia, Canberra.

Auditor-General (Australian National Audit Office) 2004, The Australian Taxation Office’s Management of aggressive tax planning, Audit Report Number 23 of 2003/2004, Commonwealth of Australia, Canberra.

Commonwealth of Australia Ombudsman 1999, The ATO and Budplan: An investigation into the Australian Taxation Office’s handling of claims for tax deductions by investors in a mass marketed tax effective scheme known as Budplan, Commonwealth of Australia, Canberra.

Commonwealth of Australia Ombudsman 2001, The ATO and Main Camp: Report of the investigation into the Australian Taxation Office’s handling of claims for tax deductions by investors in a mass marketed tax effective scheme known as Main Camp, Commonwealth of Australia, Canberra.

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Articles and other publications

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Court Cases

Batagol v Federal Commissioner of Taxation (1963) 109 CLR 243.

Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) (1949) CLR 296.

Federal Commissioner of Taxation v Wade (1951) 84 CLR 105.

Fenton v Federal Commissioner of Taxation [2003] AATA 137.

Vincent v Federal Commissioner of Taxation [2002] FCAFC 291.

Walstern Pty. Ltd. v Commissioner of Taxation [2003] FCA 1428.

Legislation

Freedom of Information Act 1982

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Tax Laws Amendment (Self Assessment) Act 1992

Taxation Administration Act 1953

 

Next: Abbreviations

 

Commonwealth of Australia 2004
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