Disputes between the ATO and the taxpayer - Free Essay Example

Sample details Pages: 6 Words: 1667 Downloads: 3 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? Background The background in this case is talking about the global financial crisis (GFC), the Australian economy is being downturn, and Australian Taxation Office has an increment of the tax debt, from $16.6 billion to $17.7 billion in during the 2011 to 2012 period. The Inspector-general of taxation (IGT), Mr Ali Noroozi who has an announced his the new work program to improving the tax administration community- based consultation process. The stakeholders feeling dissatisfaction on that tax administration, as the ATO collect the tax using the overdue recovery approach and disproportionate action and use of external debt collectors. Don’t waste time! Our writers will create an original "Disputes between the ATO and the taxpayer" essay for you Create order These action is not legal, therefore commonwealth ombudsman have received 23% of all complaints to Mr Ali Noroozi. Therefore Senator the Hon Mathias Cormann mention to Standing Committee on Tax and Revenue, the Committee to inquire and report on the disputes of the ATO and taxpayer, also focus on the ATOà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax collection, and the small business will be examined in these issues. According to the background, using the Director Penalty notices is a battery method to get the balance between the tax collection and legalisation to ATO and stockholders. Introduction Firstly is the introduction part, before discuss the disputes between the ATO and the taxpayer, the definition of Director Penalty Notices and the pay as you go (PAYG) is important to know, as they are core elements on this case. Director Penalty Notices According to the ATO the definition of Director Penalty Notices is that, the company directory that has the responsibility to meet and do the act ion to pay the pay as you go (PAYG), it is withholding and superannuation guarantee charge (SGC) obligations. (ATO2014). The meaning of Pay As You Go (PAYG) The simple idea is that, the PAYG is instalments of income tax payment, under the Income Assessment Act 1953 schedule 1 chapter 2 parts 2-1, which is an introduction of PAYG system. The PAYG is a system for businesses and individuals to pay instalments of their expected tax liability on their income from employment, business, or investment for the current income year (Study guide). The time of paying PAYG and the Calculations Under the Taxation Administration Act s45-50 the PAYG instalment quarterly commissioner first gives the taxpayer an instalment rate. (MTG) In addition, under Taxation Administration Act s45-60, if the income year ends on 30 June, the taxpayerà ¢Ã¢â€š ¬Ã¢â€ž ¢s instalment quarters and the day of due date of instalment will be deferred to approach to the taxpayer. I.e. 30 September to 28 October, 31 December to 28 February, 31 March to 28 April and 30 June to 28 July. Also the taxpayer not only can pay by quarterly, but also can choose other option paying the PAYG instalment at annually and monthly under the Tax Administration Act. Under s45-70 which claims that the annual PAYG instalment payer must pay before the 21st day of the fourth month following the end of the income year (MTG). Also at the same section this is allow the taxpayer paying the PAYG instalments for the monthly, it must be undertaken on or before the 21st day of the next month, unless specified by other mean s by the commissioner (MTG). The other part is that, the calculation of the PAYG instalment, under the Taxation Administration Act s45-110 the formula of the PAYG is applicable instalment rate multiply instalment incomer for the quarter. (MTG) Also, the instalment rate will be according by the Taxation Administration Act s45-15, the payment to PAYG will be depends on the Commissioner has by written notice to given to the taxpayer. The ATOà ¢Ã¢â€š ¬Ã¢â€ž ¢s Approach According to the background, the stakeholders are felling dissatisfaction to the ATOà ¢Ã¢â€š ¬Ã¢â€ž ¢s action. When the taxpayer not or late to pay the tax, ATO will take action to the taxpayer when new work program for improving the tax administration is being implemented, such as the actions are disproportionate action, use of external debt collectors and the overdue action. Normally the taxation offices just need to sand the message such as letter to the taxpayer to pay tax. According to the s45-70 the pa yment time of PAYG, the taxpayer is initiative to pay the tax undertaken on or before the 21st day of the next month, fourth month or quarterly, so the ATO need not to do any additional action in the normal circumstance. When the taxpayer or businesses not pay the tax payment, the ATO should make the legal action to against the taxpayers. There have some factor of the director is not paying the tax, 1) default on tax payment repeatedly, 2) operating a new business due to avoid financial obligations by liquidating, 3) the debt is continuing increase but the business have to plan to pay the tax obligations 4) avoid contact with the ATO (Director Penalty Notices and Enforcement). Therefore the ATO can use the method of à ¢Ã¢â€š ¬Ã‹Å"Firmer action approachà ¢Ã¢â€š ¬Ã¢â€ž ¢ and Director Penalty Notices, thatà ¢Ã¢â€š ¬Ã¢â€ž ¢s allow the ATO meet the requirement of the administrative and legislative. -Firmer action approach The first approach is that, ATO will issue the à ¢Ã¢â €š ¬Ã‹Å"Firmer action approachà ¢Ã¢â€š ¬Ã¢â€ž ¢ the statement entitled. According to à ¢Ã¢â€š ¬Ã‹Å"Firmer action approachà ¢Ã¢â€š ¬Ã¢â€ž ¢ the following the ATO will do, 1) the ATO will issues a notice to third party which owns the taxpayer money or holds money behalf of the tax payer, ATO will request the third party to pay the tax payment to ATO. 2) Requested by the summons or statutory demand to begin the bankruptcy or wind-up proceedings 3) this the directorpenalties, pursuing company directors personally to pay the unpaid super guarantee charge and the PAYG withholding component of the debt, 4) issuing a writ/warrant of execution authorising to sale of the taxpayer or the company assets to recover the tax 5) pay a bond or provide security, but this action is not always executed. Director Penalty Notices The Director Penalty Notices is a powerful tool used by ATO as it can against the company who hold the debt of the Pay As You Go and the following sections are talking about when and why the ATO should issues of the notice. Under the Taxation Administration Act 1953 s269-25 (1), the Commissioner must give notice of penalty; the Commissioner must not commence proceedings to recover from the taxpayer a penalty payable under this Subdivision until the end of 21 days after the Commissioner gives you a written notice under this section. The s269-25 (2) set out what the Commissioner thinks is the unpaid amount of the companys liability under its obligation. Penalty under the Taxation Administration Act Also, the penalty under Taxation Administration Act s269-20, the legal action can guarantee the ATO will make right decision to the taxpayer or director who not paying tax. Under this sectionà ¢Ã¢â€š ¬Ã¢â€ž ¢s subsection will describe difference factor the taxpayer or director may breach of the Taxation Admonition Act. The ATO can avoid using the wrong way to collect the tax. Under Taxation Administration Act s269-20 claim that the penalty for director on or before due. And there also has the subsection (1)(a) and (1)(b), the s269-20(1)(a) is the director has to pay the obligation to the Commissioner at the end of the due day under section 269- 15. Also s269-20(1)(b) the directors of the company are still under an obligation, even the director is stop to appoint be a director before the end of the due day. And the s269-20(2) is the following section to s269-20(1), it claim that, the penalty is due and payable at the end of the due day. If there have a new director under s269 -20(3) the director still has to pay the obligation. S269-20(3)(a) after the due day, you became a director of the company and began to be under an obligation under section 269- 15 and (b) 30 days later, you are still under that obligation. The following section s269-20(4) is the penalty is due and payable at the end of that 30th day. For small business The PAYG instalments which having the flexible time for taxpayer or small business to pay the tax monthly, quarterly, annually, under Administration Act 1953 s45-70. Therefore, the taxpayer or small business can pay the PAYG instalments for a separated amount that they can afford and will not bring the huge financial problem about the operating of business, therefore the taxpayers who pay the tax on time and in correct amount the ATO will not do any legal action to the them. -Defence sections for the small business and taxpayer When the director of the company or the taxpayer violate of the ATOà ¢Ã¢â€š ¬Ã¢â€ž ¢s provisio ns, the taxation office will issues the Director Penalty Notices to sue the director. Therefore the director has the right defence to ATO that can decrease of the disputes between the taxpayer and ATO. According to Administration Act 1953 s269-35 which is defences sections for the small business or taxpayer to defence when they are having legitimate reason to late or do not paying the tax to ATO. Under section 269-35(1), the director will not have liable to a penalty. If the director of the company, who has the obligations under subsection 269- 15(1), he can avoid to sue by ATO, because of illness or for some other good reason. Also according to the reasonable steps under the Administration Act 1953 s269-35(2), the director not liable to penalty, in this section, in this section it have two subsection s269-35(2)(a) and s269-35(2)(b), they are describe the factor when the director have reasonable step and do not have reasonable step respectively. Under s269-35(2)(a) the f actor of the director who having the reasonable step, i) the directors caused the company to comply with its obligation, ii) the directors caused an administrator of the company to be appointed under Corporations Act 2001 iii) the directors caused the company to begin to be wound up. The s269-35(2)(b) claim that, there were no reasonable steps you could have taken to ensure that any of those things happened. In conclusion, the Director Penalty Notices can help the Australian Taxation office to charge the taxpayer

Movers and Shakers in Education - 1270 Words

Felicia Rumsey EDU 210 01/19/13 Bryce Budoff Movers and Shakers in Education Sacrifices have been made throughout history by many to advance the field of education so all children have the opportunity for a proper education and a successful future. With these advances come all types of adjustments to keep the idea of a proper education moving. Just in the last fifty years, there have been several significant attempts to improve the educational system. The first being the A Nation at Risk report introduced in 1983. President Regan’s Secretary of Education T. H. Bell created the National Commission on Excellence in Education to analyze the quality of education in America. The Commission’s report, A Nation at Risk: The†¦show more content†¦Due to President Clinton’s interest and persistence for education reform a significant improvement has been seen since the implement of his reform policy. Before the reform policy, students faced diluted curriculum and low expectations. After the reform policy, stud ents flourished when presented with higher standards focusing in core subjects and funding for low-performing schools so they can invest in proven reform strategies. A principal from Georgia had this to say regarding President Clinton’s education reform: Over the last eight years, President Clinton has proven a friend to education. Increased funding for critical investments, such as teacher development, greater resources and reduced class sizes, are just several contributions†¦ (The clinton-gore administration,†). Another important attempt at education reform came during President George W. Bush’s era. President Bush proposed the No Child left Beyond Act which was passed by both congress and the senate and was signed into effect by President Bush in 2002. The act was a reauthorization of the Elementary and Secondary Education Act. The NCLB Act set requirements that would affect every public school in America. 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Beyond Good and Evil Nietzsches Philosophy on Good and...

Friedrich Nietzsche was a philosopher in the 1800’s. His work has since influenced, impacted, and brought forth new questions for many philosophers to follow. One of Nietzsche’s famous writings Beyond Good and Evil expresses his views on society and the two different classes it holds, slave and master. He expresses his belief that the two are in warfare with one another, the strong (master) fighting for the will to power, while the weak (slave) tries to pull the master down to their level using clandestine forms of revenge. Nietzsche believed the slave morality was one that included humility, obedience, and submission, and was the destructive choice and attribute of Christianity, while the master morality was full of arrogance and pride†¦show more content†¦The Ubermensche would be a race of humanity where man has overcome man, thus a new form of man superior to all prior being. While Nietzsche’s standpoint of the master morality can be viewed in the lifestyle of people today, it is not a morality that need be accepted or strived for as a sense of power or accomplishment in life. The Bible teaches that as we lose our live for Jesus we will find it (Matthew 10:39). Submitting to God is not an act of weakness, rather an honor and gain as we lose ourselves in Him and find our true selves. The Bible says that we were made in God’s image and likeness, and we were given dominion over the earth (Genesis 1:26). Nietzsche’s master morality appears to be just that, an attempt to gain dominion. Since Nietzsche did not believe in God, which is the way to salvation and eternal life (Romans 10:9), it is safe to assume that he was serving the god of this world and his ways, which have always been to try to copy or be like God (Isaiah 14:13-14). Nietzsche had knowledge about God but decided to turn away from him. 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Three Text Study Essay Research Paper Interpretive free essay sample

Three Text Study Essay, Research Paper Interpretive Study The three texts I have read all have many similar and contrasting issues and characters. The texts 1984, Forest Gump, and To Kill A Mocking Bird are three really entertaining books good worth reading, while the texts all seem really diverse on the outside they seem to be really similar on the inside. The three texts, while they have different issues seem to all be similar in sharing the issue of racism and use of heads. Together we can carry through anything, entirely they can carry through it all, while this may be the instance in most normal twenty-four hours scenarios the three texts I have read all seem to withstand this small stating. 1984 is a complicated text, with complicated characters, the book takes us on a journey of one adult male seeking to crush a major organisation that manipulates heads to do them believe in something that cipher in their right head would every dream about. We will write a custom essay sample on Three Text Study Essay Research Paper Interpretive or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I Love Large Brother, don # 8217 ; t we all? The characters in 1984 merely believe this because they have to non because they want to, it is drilled into them even a s they sleep and if they think anything other than I Love Large Brother the thought constabulary takes them off and makes a jeer of their lives in forepart of everybody else. The hatred and passion for hatred that runs through 1984 is like a disease it is able to pull strings who of all time it want when of all time it wants and how of all time it wants, pull stringsing heads has neer been so easy, they can command whoever to believe what of all time, no 1 dares to halt them until one adult male breaks all of the regulations to make so. This nevertheless is merely every bit powerful in To Kill A Mocking where heads are manipulated to some extent but with out so much control over them, they can still believe by themselves and move by them egos but when a black adult male is accused for colza of a white miss the whole town of Maycombe becomes possessed with some indignation that they must take the jurisprudence into their ain custodies. Like 1984 the truth is drilled into them so much that in the terminal the truth is forgotten what they were contending approximately is irrelevant, but now person must pay and because you are different, non like the remainder, unwanted you must hold done it no affair what.