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The promoter penalties regime paper

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Published on 16 May 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The ATO has a number of cases before the courts and is actively seeking to improve behaviour in this area.

This paper covers:

  • What is the ATO seeing in relation to aggressive tax planning and promoter penalty risks?
  • How is the ATO helping prevent potential promoter penalty risks?
  • How is the ATO working with people who are in breach to rectify actions and minimise penalties?
  • What conduct is the ATO focusing on?
  • What has the Federal Court said so far in?

Author profiles

Aislinn Walwyn
Aislinn works at the Australian Taxation Office. - Current at 15 May 2013
George Montanez CTA
George is an Assistant Commissioner with the Australian Taxation Office working in Public Groups & International. George has over 35 years’ experience in tax administration covering both income tax and GST; the last 14 in senior leadership roles. George’s experience includes policy and law design, interpretation, assurance and engagement. Since joining GST in 2014, George has had responsibility for leading matters dealing with international cross border transactions, financial supplies and property issues. - Current at 30 September 2019

 

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