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

Report on Aspects of Income Tax Self Assessment

Bibliography

Parliamentary and Official Documents

Parliamentary and Ministerial Papers

A New Tax System (Tax Administration) Act (No. 2) 2000, Explanatory Memorandum.

Commonwealth of Australia 1996, Time for Business: Report of the small business deregulation task force, Commonwealth of Australia, Canberra.

Commonwealth of Australia 1998, Tax Reform: not a new tax, a new tax system, August 1998, Commonwealth of Australia, Canberra.

Commonwealth of Australia 1999, Review of Business Taxation: A tax system redesigned, July 1999, Commonwealth of Australia, Canberra.

Commonwealth of Australia Joint Committee of Public Accounts 1993, An Assessment of Tax, Report 326, 1993, Commonwealth of Australia, Canberra.

Commonwealth of Australia statement by the Prime Minister, the Honourable John Howard, MP 1997, More Time for Business, Commonwealth of Australia, Canberra.

Costello P (Treasurer) 2003, Review of Aspects of Income Tax Self Assessment, Parliament House, Canberra, 24 November 2003.

Costello P (Treasurer) and Hockey J (Minister for Small Business) 2004, Small Business Tax Simplification, Parliament House, Canberra, 11 May 2004.

Kemp R (Assistant Treasurer) 1998, New Legislative Framework for Tax Agent Services, Parliament House, Canberra, 6 April 1998.

Tax Office Publications

Australian Taxation Office 1992, Taxation Ruling TR 92/20, Australian Taxation Office, Canberra.

Australian Taxation Office 1994, Taxation Ruling TR 94/4, Australian Taxation Office, Canberra.

Australian Taxation Office 1994, Taxation Ruling TR 94/5, Australian Taxation Office, Canberra.

Australian Taxation Office 1997, Taxation Ruling TR 97/24, Australian Taxation Office, Canberra.

Australian Taxation Office 2003, Australian Taxation Office Receivables Policy, Australian Taxation Office, Canberra: <http://law.ato.gov.au/atolaw/view.htm?docid=RMP/RP0001>.

Australian Taxation Office 2003, Compliance Program 2003-04, Australian Taxation Office, Canberra.

Australian Taxation Office 2003, Making it easier to comply, Australian Taxation Office, Canberra.

Australian Taxation Office 2003, Strategic Statement 2003-05, Australian Taxation Office, Canberra.

Australian Taxation Office 2004, Draft Taxation Determination TD 2004/D2, Australian Taxation Office, Canberra.

Australian Taxation Office, Practice Statement PS LA 2004/5, Australian Taxation Office, Canberra.

Carmody, M 2004, The art of tax administration: two years on, address by the Commissioner of Taxation to the 6th international conference on tax administration, Sydney, April 2004.

Other Official Papers

Auditor-General (Australian National Audit Office) 2004, Compensation Payments and Debt Relief in Special Circumstances, Commonwealth of Australia, Canberra.

Commonwealth of Australia Board of Taxation 2003, The Board of Taxation 2002-03 Annual Report, 2003, Commonwealth of Australia, Canberra, <www.taxboard.gov.au>.

Commonwealth of Australia Ombudsman 1997, Issue relating to oral advice: Clients Beware, Commonwealth of Australia, Canberra.

Costello P (Treasurer) 2002, Reforms to community consultation processes and agency accountabilities in tax design, Parliament House, Canberra, 2 May 2002.

Department of Finance and Administration 2004, Finance Circular 2001/01, Commonwealth of Australia, Canberra, viewed on 28 June 2004, <www.dofa.gov.au/finframework/attachment_a_to_finance_circul.htm>.

The Treasury 2004, Consultation on Tax Design, Commonwealth of Australia, Canberra, <http://www.treasury.gov.au/contentitem.asp?NavId=&ContentID=784>.

The Treasury 2004, Review of Aspects of Income Tax Self Assessment Discussion Paper, Commonwealth of Australia, Canberra.

Articles and other publications

Braithwaite, J 2003, ‘Making tax law more certain: A theory, Centre for Tax System Integrity, Australian National University, Canberra.

Garran, Sir R 1958, Prosper the Commonwealth, Angus and Robertson, Sydney.

Osborn, P 2001, Osborn’s concise law dictionary, 9th ed, Sweet & Maxwell, United Kingdom.

Court Cases

Batagol v Federal Commissioner of Taxation [1963] HCA 51; (1963) 109 CLR 243.

BCD Technologies Pty Ltd and Commissioner of Taxation [2004] AATA 496.

Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW) [1949] HCA 25; (1949) 79 CLR 296.

Federal Commissioner of Taxation v Wade [1951] HCA 66; (1951) 84 CLR 105.

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

Legislation

A New Tax System (Tax Administration) Act 1999.

Financial Management and Accountability Act 1997.

Income Tax Assessment Act 1936.

Income Tax Assessment Act 1997.

Inspector-General of Taxation Act 2003.

Taxation Administration Act 1953.

Taxation Laws Amendment (Self Assessment) Act 1992.

Taxation Laws Amendment Act (No.3) 2001.

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