Interactive Revision · Chapter 12
Chapter 12: Tax Administration: Returns, Assessments, Penalties, Objections, Rulings and ATO Powers Click a square and type one letter. Select Check answers . Correct letters turn green with ✓; incorrect letters turn red with ✕. Change any red letter and check again. The answer key is on a separate page.
Across 1. Court pathway on questions of law and taxation decisions.2. Authority relevant to taxation administration.9. Part IVC mechanism to dispute a taxation decision.12. Authority concerning ATO information-gathering powers.13. Authority concerning assessment/administration principles.16. Commissioner’s formal determination of tax liability.18. Administrative consequence for non-compliance or false statements.19. Records supporting the taxpayer’s return and objection position.20. Change to an assessment within statutory limits.Down 3. Ruling stating the Commissioner’s view for classes of taxpayers/arrangements.4. ATO examination of compliance and reported positions.5. Ruling applying to a specified taxpayer and arrangement.6. Commissioner guidance capable of binding protection when applicable.7. Statutory administrator of Commonwealth taxation laws.8. Document lodged to report tax information to the Commissioner.10. Formal communication of an assessment.11. System in which taxpayers initially determine their own liability.14. Charge that can accrue on unpaid tax liabilities.15. Protection question arising when taxpayer follows an applicable ruling.17. External merits review pathway after objection decision.Taxation Law in Australia • Interactive Revision • JUNIQ