Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- background to promoter penalties
- structure of promoter penalties
- how the ATO manages aggressive tax planning risks
- the ATO’s approach
- applying the promoter penalty laws
- promoter penalties and litigation
- how to report potential contraventions.
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