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  Anti-avoidance Tax administration 2012

The promoter penalty regime - How the ATO is applying it in practice

Source: New South Wales

Published Date: 17 May 2012

 

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This paper covers:

  • background to promoter penalties
  • not just mass marketed schemes
  • managing uncertainty - Reasonably arguable position?
  • the ‘advice exclusion’ and its limitations
  • how the ATO manages risk of potential contravention of the promoter penalty laws
  • ATO’s approach to information collection on promoter penalty related cases.
Author(s)

Individual Session

The promoter penalty regime - How the ATO is applying it in practice

Author(s): Bruce Collins CTA
Materials from this session:

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Details

  • Published By: Bruce Collins CTA
  • Published On:17 May 2012
  • Took place at:Hilton Sydney, Sydney

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