Tax Administration

CPA Program Study Guide: Advanced Taxation Law, Module 1, 2013

35 Pages Posted: 22 Feb 2013 Last revised: 16 Apr 2013

See all articles by Diane Kraal

Diane Kraal

Monash University - Monash Business School

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Date Written: January 1, 2013

Abstract

The module focuses on those aspects of Australian tax administration for the first half of 2013 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.

Keywords: Australian tax administration, self-assessment, amendments, objections, reviews, appeals, tax withholding

Suggested Citation

Kraal, Diane, Tax Administration (January 1, 2013). CPA Program Study Guide: Advanced Taxation Law, Module 1, 2013 , Available at SSRN: https://ssrn.com/abstract=2222375

Diane Kraal (Contact Author)

Monash University - Monash Business School ( email )

26 Sir Monash Drive
Caulfield East
Melbourne, 3145
Australia
03 9903 2144 (Phone)

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