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Schemes and penalties: Not always hand in hand

Published on 01 Jun 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article examines the difference in application between the old scheme penalty provisions and the new scheme penalty provisions and looks at the importance a taxpayer’s subjective intent has when determining whether to apply a penalty in relation to a scheme.

Author profiles:

Timothy DALTON
Current at 02 June 2009 Click here to expand/collapse more articles by Timothy DALTON.
 
Craig JACKSON
Current at 09 June 2009 Click here to expand/collapse more articles by Craig JACKSON.

 

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