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Big loss for Commissioner in the first promoter penalties case - FC of T v Ludekens

Publication date: 17 Apr 13 | Source: CCH TAX WEEK

Issue: Issue 13, 5 Apr 2013

Pages: pp 1-3


This article considers the promoter penalties laws and the operation of the provisions regarding tax exploitation schemes. It looks at the case of FC of T v Ludekens & Anor 2013 ATC 20-375, which was a win for the accused promoters, but is likely to be appealed by the Commisisoner.

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Author profiles

David Cominos CTA
David is a tax partner with Clayton Utz Brisbane and has been involved in structuring, documenting and advising upon many forms of purchase and sale of business interests. He is a member of the State Council and National Technical Committee of the Taxation Institute and the National CGT Liaison Committee. - Current at 06 March 2003
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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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