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The promoter penalty regime – How the ATO is applying it in practice paper


This paper covers:

  • background to promoter penalties
  • not just mass marketed schemes
  • managing uncertainty - Reasonably arguable position?
  • the ‘advice exclusion’ and its limitations
  • how the ATO manages risk of potential contravention of the promoter penalty laws
  • ATO’s approach to information collection on promoter penalty related cases.

Author profile:

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 2009 Current at 21 February 2013 Click here to expand/collapse more articles by Bruce COLLINS.


This was presented at NSW 5th Annual Tax Forum .

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