Anti-avoidance Litigation Tax administration

Understanding the promoter penalty provisions in the light of Ludekens and Barossa Vines

Source: Victoria

Published Date: 9 Oct 2014

 

This presentation covers:

  • objects of the promoter penalty provisions
  • reminder: the promoter penalties provisions
  • summary of scheme in Ludekens
  • FCT v Ludekens [2013] FCAFC 100 s 290-50(2)
  • FCT v Barossa Vines [2014] FCA 20 Fixing of penalties (1).

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Individual Session

Understanding the promoter penalty provisions in the light of Ludekens and Barossa Vines

Author(s): Sam Ure FTI

Details

  • Published By: Sam Ure FTI
  • Published On:9 Oct 2014
  • Took place at:Park Hyatt, Melbourne

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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.

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Anti-avoidance Litigation Tax administration 2014

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