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
- taxation statements
- application of taxation law
- taking a position that is reasonably arguable
- what are 'relevant authorities'?
- practical experience and guidance
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
- Current at
01 October 2009