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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:

Author Photo - Paul Sokolowski CTA
Paul Sokolowski CTA
Paul is a Partner at Arnold Bloch Leibler and the Practice Leader of the firm’s taxation practice. He provides strategic and technical advice to a diverse range of Australian and international clients, including high net worth individuals, some of Australia’s largest family groups and public companies. Paul regularly acts in significant and complex audits, disputes and litigation. Current at 28 July 2016 Click here to expand/collapse more articles by Paul SOKOLOWSKI.
 

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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