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Mass marketed tax schemes and self-assessment: shifting the goal posts?

Williams, Robert


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 Research Publications
Date published: 2003
Type: Working/Technical Paper


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