Tax administration 2014

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

Source: QLD

Published Date: 1 May 2014


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”.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Individual Session

Promoter penalties

Author(s): Damien Bourke
Materials from this session:


  • Published By: Damien Bourke
  • Published On:1 May 2014
  • Took place at:The Palazzo Versace Hotel, Gold Coast

The material is copyright. Apart any fair dealing for the purpose 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.

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


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.


Tax administration 2014

Share this page