An assessment by any other name... 'Making an assessment' under self assessment

Fisher, RK

An assessment by any other name... 'Making an assessment' under self assessment

Fisher, RK

Permalink

Publisher:: Lawbook Co
Publication Type:: Journal Article
Citation:: Australian Tax Review, 2005, 34 (1), pp. 7 - 19
Issue Date:: 2005-01

Closed Access

	Filename	Description	Size
	2007003901.pdf		1.03 MB	Adobe PDF	View/Open

Copyright Clearance Process

Recently Added
In Progress
Closed Access

This item is closed access and not available.

Full metadata record

Field	Value	Language
dc.contributor.author	Fisher, RK	en_US
dc.date.issued	2005-01	en_US
dc.identifier.citation	Australian Tax Review, 2005, 34 (1), pp. 7 - 19	en_US
dc.identifier.issn	0311-094X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/889
dc.description.abstract	Legislative provisions and judicial considerations concerning the making of an assessment - the meaning attributed to the notion of the making of an assessment by the Commissioner of Taxation - largely drawn from common law, in the absence of definitive legislative guidance - how the notion of making an assessment is to be understood under self-assessment - how to define the status of an assessment made by the Commissioner, which would contribute greatly to taxpayer certainty.	en_US
dc.publisher	Lawbook Co	en_US
dc.relation.ispartof	Australian Tax Review	en_US
dc.title	An assessment by any other name... 'Making an assessment' under self assessment	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	34	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.issue	1	en_US
pubs.volume	34	en_US

Abstract:

Legislative provisions and judicial considerations concerning the making of an assessment - the meaning attributed to the notion of the making of an assessment by the Commissioner of Taxation - largely drawn from common law, in the absence of definitive legislative guidance - how the notion of making an assessment is to be understood under self-assessment - how to define the status of an assessment made by the Commissioner, which would contribute greatly to taxpayer certainty.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/889