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”.

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Individual Session

Promoter penalties

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

Details

  • 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 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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2014

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