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Mass Marketed Tax Schemes and Self Assessment: Shifting the Goal Posts?

Australian National University. Regulatory Institutions Network; Australian National University. Centre for Tax System Integrity


Assessment is the process by which taxation liability is established. A system of self-assessment of taxation returns for individual taxpayers was introduced in Australia in the late 1980s, replacing the system of checking and assessment which was formerly undertaken by the Australian Taxation Office (Tax Office). Under self-assessment taxpayers became legally responsible for getting their tax returns right, but recent statements suggest that some taxpayers may not understand this added...[Show more]

CollectionsANU School of Regulation and Global Governance (RegNet)
Type: Working/Technical Paper
Access Rights: Open Access


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