Skip to content

Application of Consistent Self-Assessment Principles


On 27 March 2007 the then Minister for Revenue and Assistant Treasurer announced that he had asked the Board of Taxation to consult publicly on the scope to apply consistent self-assessment principles across all federally administered taxes (including the goods and services tax).

Terms of Reference

The Board of Taxation (the Board) should consult with relevant stakeholders and report to the Minister on the merits of the following possible improvements to the taxation system:

In pursuing the reference in relation to rulings, the Board should consider:

In pursuing the reference in relation to amendment periods, the Board should consider the implications of the potential for a lack of symmetry between taxpayers who are a) parties to the one transaction in the GST system, or b) pay customs duty.

Review of the GST legal framework

On 11 June 2008 the then Assistant Treasurer announced in a press release that the Board would undertake a review of the legal framework of the GST, which replaces this Review. The Board’s findings on the GST may then inform any consideration of the application of the self-assessment principles to other taxes. Further information is available on the Review of the Legal Framework of the GST page.

Further information on this review can be obtained from the Board of Taxation Secretariat on (02) 6263 4366 or at