Monash University - Department of Business Law and Taxation
January 1, 2012
CPA Program Study Guide: Advanced Taxation Law, Module 1, 2012
The module focuses on those aspects of Australian tax administration for 2010 that are considered essential and primary knowledge for accountants as both advisors and taxpayers. It commences with a discussion about the principles of self-assessment, followed by more detail regarding tax returns, assessments, amendments, objections, reviews and appeals. The next topics cover payment of tax through the withholding and instalment systems along with some insights into the statements accountants must be familiar with to advise on the reporting and payment of tax.
The module outlines the different types of guidance provided by the Australian Taxation Office (ATO), including the Taxation Rulings system. It concludes with information about how the Commissioner of Taxation enforces tax system compliance through the operation of the penalty and interest charges regime.
Number of Pages in PDF File: 24
Keywords: Australian tax administration, self-assessment, amendments, objections, reviews, appeals, tax withholdingAccepted Paper Series
Date posted: March 13, 2012
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