| Description |
v, 82 pages : illustrations ; 26 cm |
| Contents |
1. Overview -- 2. Rulings and other Tax Office advice -- 3. Review and amendment of assessments -- 4. Penalties -- 5. The General Interest Charge -- 6. Other issues -- 7. Policy, law design and administration issues |
| Summary |
The recommendations within this report will move the balance of fairness markedly in favour of taxpayers who act in good faith and build flexibility into the self assessment system. However, nothing in these changes will weaken the capacity of the system to cope with aggressive tax planning, avoidance and evasion |
| Analysis |
Electronic resource |
| Notes |
"August 2004" |
| Bibliography |
Bibliography: pages 77-80 |
| Notes |
Also available on the internet: http://selfassessment.treasury.gov.au/content/report.asp |
|
Commonwealth of Australia 2004 |
| Subject |
Tax returns -- Australia.
|
|
Income tax -- Law and legislation -- Australia.
|
|
Tax administration and procedure -- Australia.
|
| ISBN |
064274260X |
|
