Review of discretions in the income tax laws : discussion paper / [The Treasury]
- Bib ID:
- 4199114
- Format:
- Book
- Author:
- Australia. Treasury
- Online Version:
-
- http://www.treasury.gov.au/documents/1265/PDF/Discretions_income_tax_laws.pdf
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- Electronic version
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- http://www.treasury.gov.au/documents/1265/PDF/Discretions_income_tax_laws.pdf
- 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
- Subject:
- Terms of Use:
- Commonwealth of Australia 2007.
- Copyright:
-
In Copyright
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- Reason for copyright status:
- Until 2057 [Created/Published Date + 50 Years]
Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 2007
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