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11 Sep 099 ATPF Safe Harbour Consultation

Dr Michael Dirkis FTIA represented the Taxation Institute at Special ATPF meeting to discuss the administration of the safe harbour provisions of the Tax Agent Services regime on Thursday 10 September 2009. The meeting focused on the Commissioner's administration of the safe harbour and the consequence of post safe harbour application including providing information to the Tax Practitioners Board when potential contraventions of the Code of Professional Conduct are identified. The implementations of safe harbour for failure to lodge on time penalty and for false or misleading statement penalty were discussed as were the communication strategies for tax practitioners.

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