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Provisions of the Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 1) 2005 and the Shortfall Interest Charge (Imposition) Bill 2005 22 June 2005 © Commonwealth of Australia 2005 ISBN 0 642 71543 2

View the report as a single document - (PDF 224KB)

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View the report as separate downloadable parts:

Membership of Committee	(PDF 104KB)
Chapter 1 - Introduction	(PDF 113KB)
Background Conduct of the inquiry
Chapter 2 - Treasury Review of Income Tax Self Assessment	(PDF 122KB)
Introduction The self assessment system Penalty charges Application of the general interest charge (GIC) and penalties
Chapter 3 - The bills	(PDF 140KB)
Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 1) 2005 Shortfall Interest Charge (Imposition) Bill 2005 Impact of the bills
Chapter 4 - The Evidence	(PDF 153KB)
Overview Date of effect – the retrospectivity issue SIC and GIC interest margins The threshold for objecting against remission decisions Grounds for remission The definition of reasonably arguable Conclusions and Recommendation Recommendation
Labor Senators' minority report	(PDF 115KB)
Recommendation
Appendix 1	(PDF 112KB)
Appendix 2 - Public hearing and witnesses	(PDF 81KB)
Tuesday, 14 June 2005 – Canberra

For further information, contact:

Committee Secretary
Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone:	+61 2 6277 3540
Fax:	+61 2 6277 5719
Email:	economics.sen@aph.gov.au