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

Report on Aspects of Income Tax Self Assessment

On 16 December 2004 the Government released the Report on Aspects of Income Tax Self Assessment, and announced its response to the report. The Government said it will implement the report's legislative recommendations, and strongly encouraged the Tax Office to implement the administrative recommendations as soon as practicable.

The recommendations within the report moved the balance of fairness markedly in favour of taxpayers who act in good faith and build flexibility into the self assessment system, without weakening its capacity to cope with aggressive tax planning, avoidance or evasion.

Contact Information
If you would like to obtain a copy of the Report, it is available below in electronic format. If you would like a free hard copy of the report, simply email your mailing address to selfassessment@treasury.gov.au and a copy will be sent to you, only whilst stocks last.

PDF RTF ZipRTF
Report on Aspects of Income Tax Self Assessment 383KB 1380KB 453KB
Foreword
Chapter 1: Overview
Chapter 2: Rulings and other Tax Office advice
Chapter 3: Review and amendment of assessments
Chapter 4: Penalties
Chapter 5: The General Interest Charge
Chapter 6: Other issues
Chapter 7: Policy, law design and administration issues
Bibliography
Abbreviations

 

Contact the Review

By Mail:

Review of Self Assessment
The Treasury
Langton Crescent
PARKES  ACT  2600

By Email:

selfassessment @treasury.gov.au

Phone:

(02) 6263 4200

Fax:

(02) 6263 4312

TTY:

(02) 6263 3733