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Australia - Commissioner Issues Draft Reportable Tax Positions Schedule

Country:
Australia
Author:
M. Butler; S. Misiajlo
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 1
Published:
10 January 2012
In May 2011, the Australian Commissioner of Taxation announced that he was introducing a draft Reportable Tax Position schedule that would require certain “high risk” taxpayers to make various tax disclosures. This article considers the rationale for introducing this schedule; which taxpayers are required to lodge the schedule, and when; and matters that will need to be disclosed.
 
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