Published on 12 Feb 09
by NATIONAL DIVISION, THE TAX INSTITUTE
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.
Bruce Collins FTIA holds the position of Assistant Commissioner, Technical and Case Leadership in the Tax Office’s Aggressive Tax Planning area.
In this role, Bruce leads a network of technical leaders who are responsible for supporting the identification and treatment of tax avoidance schemes, including issuing Taxpayer Alerts, dealing with contraventions of the promoter penalty laws and managing projects to clarify or improve the
operation of taxation laws. Bruce has worked in the Tax Office in a variety of technical leadership roles covering all aspects of tax administration over
the last 27 years and holds qualifications in accounting and law, as well as masters degrees in tax and international tax Current at 11 February 2009Current at 21 February 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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