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Victory for Commissioner in the first promoter penalties appeal

Publication date: 05 Nov 13 | Source: CCH TAX WEEK

Issue: Issue 41, 18 Oct 2013

Pages: pp 1-3

Abstract:

Earlier this year the Commissioner was handed an overwhelming defeat at trial in his first attempt to utilise the promoter penalty laws. Given the magnitude of the loss, the Commissioner was bound to appeal and his view has now been upheld by the Full Federal Court (FC of T v Ludekins 2013 ATC 20-415)

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Author profiles

Kirsten Fish CTA
Photo of author, Kirsten FISH Kirsten is Chief Tax Counsel at the ATO having joined the ATO in December 2014. Kirsten is one of the highest legal authorities within the ATO, leading the Tax Counsel Network and providing technical leadership in relation to significant tax issues, cases and rulings. Prior to joining the ATO, Kirsten was a tax Partner at Clayton Utz with a focus on the financial services industry and providing finance and investment transaction advice. - Current at 07 September 2017
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John Middleton CTA
John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses, and also practises in stamp duty, GST and general tax. He is listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 18 May 2018
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