Tax administration 2014

Promoter penalties - The receipt of a s353-10 notice is daunting as the regime itself

Source: QLD

Published Date: 1 May 2014

 

This presentation covers:

  • the legislative framework
    • evidence
  • Ludekens – the facts
  • the regime under Division 290-50 Schedule 1 (TAA)
    • definitions – ‘scheme’
  • isn’t everything promotion?
    • ‘promoter’: definition
    • Commissioner of Taxation v Ludekins [FCA]/[FCAFC]
    • our ethical obligations
  • “not reasonably arguable that the scheme benefit would be available at law”.

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Individual Session

Promoter penalties

Author(s): Damien Bourke
Materials from this session:

Details

  • Published By: Damien Bourke
  • Published On:1 May 2014
  • Took place at:The Palazzo Versace Hotel, Gold Coast

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