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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 is currently a Deputy Commissioner in Private Groups and High Wealth Individuals at the ATO with Engagement and Assurance staff as well as Technical Excellence, Advice and Case Leadership responsibility and staff. He also has responsibility for Aggressive Tax Planning for the ATO. Previously he was Deputy Commissioner Aggressive Tax Planning (an area focussed solely on this and now merged with two other areas) and prior to that Deputy Commissioner Excise. Tim has changed roles regularly and has worked in most compliance and law areas. He was also the ATO representative at the OECD on Aggressive Tax Planning until recently. - Current at 24 May 2016


This was presented at NSW 7th Annual Tax Forum .

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