The administrative penalty regime - A swinging reminder or just swinging paper?
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:
Paul Sokolowski, FTI, is a Partner of Arnold Bloch Leibler and key member 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, and acts in high-profile and complex audits, disputes and litigation.
Current at 07 June 2012
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This was presented at 25th National Convention.
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