The ATO has a number of cases before the courts and is actively seeking to improve behaviour in this area.
This paper covers:
- What is the ATO seeing in relation to aggressive tax planning and promoter penalty risks?
- How is the ATO helping prevent potential promoter penalty risks?
- How is the ATO working with people who are in breach to rectify actions and minimise penalties?
- What conduct is the ATO focusing on?
- What has the Federal Court said so far in?