Keyword Listing - Amendment

The government has introduced six measures arising from the Board of Taxation review into the administration of GST. These measures, some of which also apply to fuel tax credits and wine equalisation tax (WET).

The legislation amends the taxation laws to better protect workers' entitlements to superannuation and strengthen director obligations.

The miscellaneous amendments seek to ensure that the law operates as intended by correcting technical or drafting defects, removing anomalies and addressing unintended outcomes.

This measure contains proposed miscellaneous amendments to the taxation laws including amendments to the proposed minerals resource rent tax (MRRT) legislation.

Use this document if you want to print the section 'Dispute (object to) an ATO decision' from the Guide to correcting mistakes and disputing decisions.

In the Budget 2009 the Government announced it would repeal redundant unlimited amendment periods in the income tax laws.

Tax professionals can use this form to amend income tax returns on behalf of their clients if they are unable to lodge amendments electronically. For amendments to Self Managed Super Funds complete NAT 71226 and indicate at Q5 that it is an amendment.

The Retirement Savings Accounts and Related Legislation Amendment Regulation 2013 (No. 1) was registered on 30 April 2013.

Provides information to taxpayers on the approved form for making voluntary disclosures of shortfall amounts.