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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 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 NSW 5th Annual Tax Forum.

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