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- Title
A refresher on amendment periods for income tax returns.
- Authors
Fisher, Donna
- Abstract
The article presents several situations in which an individual may have an unlimited amendment period for his or her income tax return in Australia. Topics discussed include the criteria in order to qualify for the two-year amendment period, fraud or tax evasion, and forfeiture for employee share scheme interest. Also mentioned is the right of the tax commissioner to amend a tax return at any time to include or remove a claim for the private health insurance offset.
- Subjects
AUSTRALIA; INCOME tax laws; DIRECT taxation laws; TAX evasion; FRAUD; HEALTH insurance
- Publication
Taxation in Australia, 2014, Vol 48, Issue 7, p362
- ISSN
0494-8343
- Publication type
Article