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Having a RAP - does it help? paper

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
  • alternatives.

Author profile:

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 Click here to expand/collapse more articles by Glen BARTON.
 

This was presented at 20th National Convention: Tax Unmasked.

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