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


This presentation covers:

  • penalties provided for in Division 284 of Part 4-25 of Schedule 1 to the Tax Administration Act 1953
  • Div 284-B:
    • false and misleading statements
    • taking unarguable positions
    • failing to lodge returns when required
  • remission of penalties
  • testing some propositions.

Author profile

Paul Sokolowski CTA
Photo of author, Paul SOKOLOWSKI Paul 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 30 September 2021
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This was presented at 29th National Convention .

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Individual sessions

Independent review and dispute resolution

Author(s):  Deborah HASTINGS

Materials from this session:

Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

Materials from this session:

Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

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