Report on Aspects of Income Tax Self Assessment



On 16 December 2004 the Government released the Report on Aspects of Income Tax Self Assessment, and announced its response to the report. The Government said it will implement the report's legislative recommendations, and strongly encouraged the Tax Office to implement the administrative recommendations as soon as practicable.

The recommendations within the report moved the balance of fairness markedly in favour of taxpayers who act in good faith and build flexibility into the self assessment system, without weakening its capacity to cope with aggressive tax planning, avoidance or evasion.

This consultation forms part of the Review of Income Tax Self Assessment.