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  Miscellaneous 2010

The administrative penalty regime - A swinging reminder or just swinging paper?

Source: Victoria

Published Date: 5 Mar 2010

 

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This paper explains how the penalty system works and tests the correctness of the following propositions:
  • the purpose of penalties is to punish bad behaviour
  • the Commissioner does not impose penalties
  • if it's not my fault or I don't get a benefit, I will not be penalised
  • the Commissioner's remission power should be exercised only in exceptional circumstances
  • the penalty "safe harbour" under the Tax Agents regime is safe
  • the chances of the AAT or the Court overturning the Commissioner's penalty decision is high.
Author(s)

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The administrative penalty regime - A swinging reminder or just swinging?

Author(s): Paul Sokolowski
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Details

  • Published By: Paul Sokolowski
  • Published On:5 Mar 2010
  • Took place at:Melbourne Convention & Exhibition Centre

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons 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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Miscellaneous 2010

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