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Promoter penalties - The receipt of a s353-10 notice is daunting as the regime itself presentation

Published on 01 May 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the legislative framework
    • evidence
  • Ludekens – the facts
  • the regime under Division 290-50 Schedule 1 (TAA)
    • definitions – ‘scheme’
  • isn’t everything promotion?
    • ‘promoter’: definition
    • Commissioner of Taxation v Ludekins [FCA]/[FCAFC]
    • our ethical obligations
  • “not reasonably arguable that the scheme benefit would be available at law”.

Author profile:

Damien BOURKE
Damien works for Ernst & Young.
Current at 1 April 2014
Click here to expand/collapse more articles by Damien BOURKE.
 

This was presented at 2014 Private Business Tax Retreat.

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

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Further details about this event:

 

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