The administrative penalty regime - A swinging reminder or just swinging paper?

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Publication date: 05 Mar 10

Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This paper explains how the penalty system works and tests the correctness of the following propositions:

  • the purpose of penalties is to punish bad behaviour
  • the Commissioner does not impose penalties
  • if it's not my fault or I don't get a benefit, I will not be penalised
  • the Commissioner's remission power should be exercised only in exceptional circumstances
  • the penalty "safe harbour" under the Tax Agents regime is safe
  • the chances of the AAT or the Court overturning the Commissioner's penalty decision is high.

Author profile:

Author Photo - Paul Sokolowski CTA
Paul Sokolowski CTA
Paul is a Partner of Arnold Bloch Leibler and the practice leader of the firm’s taxation practice. He provides strategic and technical advice to a diverse range of Australian and international clients, including high net worth individuals, some of Australia’s largest family groups and public corporations. Paul regularly acts in significant and complex audits, disputes and litigation.
Current at 30 June 2015
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