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Commissioner’s discretion - Current state of section 109RB of the Income Tax Assessment Act 1936 presentation

Published on 16 Apr 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • introduction of the discretion
  • what is discretion
  • relevant ATO documents
  • what is ‘corrective action”?

Author profile

Anthony Bach CTA
Anthony has been working at the ATO for over seventeen years and is currently a member of the Tax Counsel Network. Prior to that, he worked in the Private Groups and High Wealth Individuals business line as a Senior Director in Risk & Strategy and as a senior technical advisor. He has also worked in the Superannuation and Public Groups and Internal business lines at the Director level. He is a Chartered Tax Advisor with the Tax Institute. - Current at 29 November 2017

 

This was presented at Div 7A Masterclass .

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Commissioner’s discretion - Current state of section 109RB of the Income Tax Assessment Act 1936

Author(s):  Anthony Bach

Materials from this session:

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