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Promoter Penalties

Published on 22 May 2007 | Took place at Windsor Hotel, Melbourne, VIC

Promoter Penalties legislation was introduced just over a year ago. The potential exposure of practitioners to severe civil penalties for breach of these provisions means that it is vital for practitioners to know about the legislation and the circumstances in which it may apply in order to safeguard themselves and their employees against unwitting breach.

The much awaited draft practice statements on how the Tax Office proposes to administer the legislation have now been published.

This seminar will give an overview of the promoter penalty measures and how the ATO proposes to administer them, and cover practical ways in which to reduce exposure.

Materials from Elizabeth Goli are coming soon.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Promoter penalty provisions - an overview of the provisions including an analysis of the key areas of risks and responsiblities

Author(s):  Jennifer DAVIES

This paper covers:

  • the conduct to which the provisions relate
  • promoter
  • 'mere advice' exception
  • employees
  • conduct that results in another person being a promoter
  • tax exploitation scheme
  • civil penalties and injunctive relief. 
Materials from this session:

Implications of the promoter penalty legislation

Author(s):  Mark POOLE

This paper covers:

  • the meaning of 'reasonably arguable': statutory guidance
  • 'reasonably arguable': judicial approach
  • 'relevant authorities'
  • status of rulings and other administrative pronouncements. 
Materials from this session: