Published on 18 Mar 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
How relevant is a reasonably arguable position in dealing with tax risk? This paper includes:
an overview of the administrative penalties regime
what is a reasonably arguable position?
when is it relevant to be in a reasonably arguable position?
large shortfall amounts/reduction provisions
application of taxation law
taking a position that is reasonably arguable
what are 'relevant authorities'?
practical experience and guidance
Prof Glenton Barton CTA-Life
Glen is a Professor in the Department of Accounting and Finance in the
Business School of the University of Western Australia. He is a Barrister and
Solicitor of the Supreme Court of Western Australia and former member
in the General and Taxation Division of the Administrative Appeals
Tribunal, Perth Registry and Life Member of the Taxation Institute
of Australia. Current at 01 October 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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