When is a scheme benefit 'reasonably arguable' paper

Member Price: $57.00
Non Member Price: $75.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 22 May 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

the meaning of 'reasonably arguable': statutory guidance
'reasonably arguable': judicial approach
'relevant authorities'
status of rulings and other administrative pronouncements.

Author profile

Mark Poole CTA

Mark is a Legal Practitioner Director with KPMG. - Current at 12 January 2017

More by Mark POOLE

A question of attribution problems with the hedging election under TOFA - 01-April-2012
Financial services: TOFA and consolidation paper - 14-October-2010
Tax in recessionary times paper - 09-October-2009
Types of consolidatable groups and membership - 30-October-2002
The New Debt Equity Rules - 23-August-2001
Whiter than white?: the new impoved general anti-avoidance rule - 19-July-2001
The Capital Gains Conundrum - 01-March-2001
Dividend stripping - 11-November-1999
Every step you take: CGT and anti-avoidance rules - 24-February-1999
Capital Gains Tax and Trusts - 10-September-1998
Capital gains tax : workshop : Commissioner of Taxation v Orica Limited : issues and problems - 10-September-1998
Commissioner of Taxation v Orica Limited : issues and problems - 27-August-1998
The holding period and longer-term transfer rule - 06-August-1998
TLIP: CGT Rewrite - 13-September-1997
Part IVA After Spotless - 30-April-1997
Section 46 alphabet - a guide to the dividend rebate provisions - 28-September-1995
Interest deductions: the Commissioner's inconsistency - 01-May-1993
Transaction not at arm's length - 01-January-1991
Amendments to group company transfers of assets. Taxation Laws Amendment Bill (No. 6) 1989 - 01-January-1989
Rollover relief on transfer of assets following the 1989 Federal Budget - 01-January-1989
The theory and practice of roll-overs and corporate reconstruction - 01-January-1987

Click here to expand/collapse more articles by Mark POOLE.

This was presented at Promoter Penalties .

Get a 20% discount when you buy all the items from this event.

shopping_cart Add all items to cart - $132.00

Individual sessions

Promoter penalty provisions - an overview of the provisions including an analysis of the key areas of risks and responsiblities

Author(s): Jennifer DAVIES

Materials from this session:

Promoter penalty provisions - an overview of the provisions including an analysis of the key areas of risks and responsibilities paper

$75.00 non member price
shopping_cart Add to cart

Implications of the promoter penalty legislation

Author(s): Mark POOLE

Materials from this session:

When is a scheme benefit 'reasonably arguable' paper
(Currently Viewing)

$75.00 non member price
shopping_cart Add to cart

Implications of promoter penalty legislation presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

shopping_cart Add all items to cart - $72.00

Further details about this event:

Promoter Penalties

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.