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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:

Assoc Prof Rodney Fisher
Rodney is Associate Professor in the Faculty of Law, University of Technology Sydney. He is also a member of Adjunct Faculty at Atax, UNSW, lecturing in postgraduate CBD classes. Rodney has published widely in both academic and professional journals on a range of tax issues, and has presented both in Australia and overseas, addressing a range of both current tax technical issues and legal/policy matters. Current at 14 December 2012 Click here to expand/collapse more articles by Rodney FISHER.
 
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