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Developments in the administration of promoter penalties paper


This paper examines:

  • types of behaviour that have led the ATO to apply promoter penalties
  • how the ATO is dealing with promoter penalty cases
  • when is an Enforceable Voluntary Undertaking appropriate?
  • case studies for financial services and other arrangements.

Author profile:

Bruce Collins CTA
Bruce is the Assistant Deputy Commissioner of the Private Groups & High Wealth Individuals area of the ATO. He has worked in a wide range of technical and compliance leadership roles covering all aspects of tax administration over the past 33 years. This includes strategic leadership in the application of promoter penalty laws for six years with a major focus on law clarification and improved engagement with practitioners and their clients. Since 2012, Bruce has been responsible for advice, disputes and case technical leadership for private groups, high wealth individuals and wealthy Australians. He holds qualifications in accounting and law (honours degree), including a Masters in Tax and a Masters in International Tax. Current at 30 April 2015 Click here to expand/collapse more articles by Bruce COLLINS.

This was presented at Financial Services Taxation Conference 2009.

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