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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

George Montanez CTA
George is Assistant Commissioner at the Australian Tax Office. - Current at 18 June 2012
Aislinn Walwyn
Aislinn works at the Australian Taxation Office. - Current at 22 August 2012

 

This was presented at NSW 6th Annual Tax Forum .

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The promoter penalties regime

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