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    Australian Taxation Office Pronouncements: Why tax advisers need to exercise caution

    88764.pdf (300.8Kb)
    Access Status
    Open access
    Authors
    Fullarton, Lex
    Pinto, Dale
    Date
    2022
    Type
    Journal Article
    
    Metadata
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    Citation
    Fullarton, A. and Pinto, D. 2022. Australian Taxation Office Pronouncements: Why tax advisers need to exercise caution. Journal of Australian Taxation. 24 (1): pp. 111-117.
    Source Title
    Journal of Australian Taxation
    ISSN
    1440-0405
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/88940
    Collection
    • Curtin Research Publications
    Abstract

    This opinion piece summarises the research and finding of three previously published papers in the New Zealand Journal of Taxation Law and Policy.

    The authors’ research suggests that the sometimes confusing and apparently convoluted legislative change and evolving case law are leading practitioners to become increasingly reliant on ATO rulings and advice rather than conducting their own legislative research and making their own interpretations of statutes.

    This article argues that the practice of accepting ATO opinions without challenge can have extremely significant fiscal impacts on taxpayers and tax collections. It warns that tax practitioners should not always consider that the rulings, determinations and advice provided by the ATO give the greater clarity and certainty in the preparation and lodgement of taxation returns and the payment of tax that are sought by practitioners.

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