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.
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 firstname.lastname@example.org and a copy will be sent to you, only whilst stocks last.
|Report on Aspects of Income Tax Self Assessment||383KB||1380KB||453KB|
|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|