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Charting the promoter penalty mire

Published on 01 Jun 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The promoter penalty provisions have a potentially much wider operation than originally suggested by initial government announcements. This article outlines the operation of the provisions, highlighting areas of uncertainty in the scope of the provisions.

Author profile:

Rodney FISHER
Rodney is Associate Professor, Faculty of Law, UTS
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