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20 Mar 077 2 draft practice statements on promoter penalty laws

In his address to the Taxation Institute on 15 March 2007, the Commissioner announced the release of 2 draft practice statements on the administration of the new promoter penalty laws - one on tax exploitation schemes and the other on schemes promoted as conforming with product rulings.

The ATO says it welcomes comments on the 2 draft practice statements by 20 April 2007. The draft practice statements were co-designed with tax professionals and key internal stakeholders who were members of the National Tax Liaison Group Promoter Penalty Co-design Subcommittee.

To access the 2 draft Practice Statements, go here

For a copy of the address, go here

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