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Review of discretions in the income tax laws : discussion paper / [The Treasury]
Bib ID 4199114
Format BookBook, OnlineOnline
Author
Australia. Treasury
 
Online Versions
Description Canberra : The Treasury, 2007 
iv, 66 p. : ill. ; 25 cm. 
ISBN 0642743908
Technical Details

System requirements: Adobe PDF Reader or word processing program able to open RTF documents. 

Summary

On 26 June 2007 the Government announced the Review of Discretions in the Income Tax Laws and released a Treasury discussion paper which examines those provisions in the tax law that give the Commissioner of Taxation a discretion to determine some element of a taxpayer's liability. The discussion paper advances recommendation 6.3 of the Review of Aspects of Income Tax Self Assessment by proposing a methodology to replace, with objective tests, those discretions that must be exercised by the Commissioner of Taxation before a correct tax return can be lodged.

Full contents
  • Introduction
  • 1. Identifying and classifying discretions
  • 2. Options for replacing liability discretions
  • Liability discretions
  • Administration discretions.
 
Notes

"June 2007"--t.p.

Bibliography: p. 65-66.

Also available in an electronic format via the internet. Address as at 5 September 2007: http://www.treasury.gov.au/documents/1265/PDF/Discretions_income_tax_laws.pdf

Subjects Australia. Income Tax Assessment Act 1936.  |  Taxation -- Law and legislation -- Australia.  |  Privileges and immunities -- Australia.  |  Administrative discretion -- Australia.  |  Income tax -- Law and legislation -- Australia.  |  Tax returns -- Australia.  |  Tax administration and procedure -- Australia.
Terms of Use Commonwealth of Australia 2007. 
Available From Parkes Pl, Parkes ACT 2600 

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Details Collect From
NLp 343.94052042 A938
Copy: N pbk
Main Reading Room
Np 343.94052042 A938
Copy: N pbk
Main Reading Room

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