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


This paper provides an examination of how promoter penalties and products are being used by the ATO much more broadly than originally anticipated.

Author profiles:

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.
Nathan Firth
Nathan is the Senior Director responsible for managing technical issues in the Financial Products Taskforce which sits in the Aggressive Tax Planning Business line of the ATO. He has worked for the ATO in a variety of technical, compliance and risk management leadership roles during the 13 years he has been with the ATO with most of that time spent working with the Financial Services industry on GST and Income Tax issues. He holds qualifications in both commerce and law. Current at 03 December 2012

This was presented at 2013 Financial Services Tax Conference.

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Individual sessions

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Author(s):  Richard J VANN

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Emerging regional issues (funds management)

Author(s):  Daryl CHOO,  Brian CHAMBERS

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Australian Taxation Office audits, risk identification, dispute

Author(s):  Ashley KING,  Andrew MCLOUGHLIN

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GST and RITCs on trustee services

Author(s):  Amelia O'Rourke,  Bill PACKWOOD

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New R&D regime in financial services

Author(s):  Jamie MUNDY

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