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11 Sep 09 Special ATO meeting on Division 7A

On Tuesday 8 September, Taxation Institute's President, Joan Roberts FTIA (Harwood Andrews) and Noel Beharis FTIA (Dominion Private Clients) represented the Taxation Institute at a Division 7A meeting with representatives of the ATO and other professional associations. The discussion was in relation to Draft PS LA 2843 and in particular the interpretation and application of section 109RB and the words "honest mistake" or "inadvertent omission" and the exercise of the Commissioner's discretion. It is expected that an announcement will be made in the next couple of weeks as to how the Commissioner intends to proceed in relation to the Draft PSLA. The Taxation Institute was involved in a joint submission on the Draft PS LA in March this year.

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