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The penalty provisions and their administration: Living meaning or dead letter? paper

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • uniform penalty regime
  • some propositions to test
  • penalties in perspective
  • sub division 284-b - introduction - the 3 steps
  • step 1: The imposition of liability
  • step 2: Assessing the amount of the penalty
  • step 3 - notify the penalty assessed
  • challenging a penalty decision
  • propositions 1 to 12: Correct or incorrect?

Author profile

Paul Sokolowski CTA
Photo of author, Paul SOKOLOWSKI Paul Sokolowski, CTA, is a partner at Arnold Bloch Leibler, and is the national leader of the firm’s taxation practice. Paul advises clients, including high-net-worth individuals, large private groups and public entities in tax reviews, audits, disputes and litigation, and in domestic and international transactions. Paul is a regular speaker and writer for the Tax Institute, and other organisations and publications. He actively contributes to tax policy, legislative, technical and administrative development and debate. In March 2019, Paul won The Tax Institute’s 2019 Chartered Tax Advisor of the Year Award. - Current at 16 December 2020
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This was presented at 29th National Convention .

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Independent review and dispute resolution

Author(s):  Deborah HASTINGS

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Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

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Commissioner's address

Author(s):  Chris JORDAN

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