Published on 01 May 14
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers:
- the legislative framework
- Ludekens – the facts
- the regime under Division 290-50 Schedule 1 (TAA)
- 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”.
Damien works for Ernst & Young.
Current at 1 April 2014