Anti-avoidance 2014

Promoter penalties: Staying on the right side of the line

Source: New South Wales

Published Date: 20 Mar 2014

 

This presentation covers:

  • provisions remained untested for 7 years
  • spectrum of activities ranging from the innocent provision of tax advice to the active promotion of a tax minimisation scheme
  • cases run by the Commissioner to date are blatant and provide no tangible guidance – but like we saw with the progression of Part IVA, he will be emboldened by these wins
  • tips for falling on the right side of the line.

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Individual Session

Promoter penalties: Staying on the right side of the line

Author(s): Annalie Mitchelson , Eleni Petinos

Details

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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Anti-avoidance 2014

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