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Administration of the promoter penalties regime and recent court decisions paper


This paper covers:

  • background to promoter penalties
  • structure of promoter penalties
  • how the ATO manages risk of potential contravention of the promoter penalty laws
  • the ATO’s approach to administering the promoter penalty laws
  • applying the promoter penalty laws.

Author profile

Tim Dyce
Tim Dyce has national responsibility on behalf of the Commissioner of Taxation for the ATO’s administration of the goods and services tax and the relationship with the states and territories in accordance with the obligations under the Intergovernmental Agreement between the Commonwealth Government and the state and territory governments. As the Deputy Commissioner Indirect Tax, Tim has national management responsibility for approximately 1,300 ATO staff who deal directly with GST, excise, luxury car tax, wine equalisation tax and a range of other taxes across areas of client advice, technical advice and compliance programs for all segments of the business sector. Tim is also the Client Experience Owner for both not-for- profit entities and excise entities in their capacity as taxpayers and the government bodies in their capacity as taxpayers. - Current at 16 June 2017


This was presented at NSW 7th Annual Tax Forum .

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Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

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Commissioner's address

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