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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 is the Deputy Commissioner for Private Wealth. Tim was appointed as a Deputy Commissioner in 2006 following a long and established career in the ATO. Having held senior leadership roles in a number of business lines including Income Tax, Aggressive Tax Planning and Indirect Taxes (GST and Excise), Tim has extensive experience in taxation administration. Drawing on this experience Tim is an active and influential contributor to various internal and external committees and forums that shape the Client Experience for Not for Profit entities, Excise entities and Private Groups. Ultimately, Tim has national responsibility for the willing participation and voluntary compliance of private groups and high wealth individuals in Australia. To achieve this outcome he is focused on implementing contemporary client engagement strategies, which seek to provide tailored, real time services. - Current at 21 December 2020


This was presented at NSW 7th Annual Tax Forum .

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Avoiding the testamentary trust for better options

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Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

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Commissioner's address

Author(s):  Chris JORDAN

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