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  Litigation Tax administration 2014

The penalty provisions and their administration: Living meaning or dead letter?

Source: National

Published Date: 26 Mar 2014

 

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This paper covers:

  • uniform penalty regime
  • some propositions to test
  • penalties in perspective
  • sub division 284-b - introduction - the 3 steps
  • step 1: The imposition of liability
  • step 2: Assessing the amount of the penalty
  • step 3 - notify the penalty assessed
  • challenging a penalty decision
  • propositions 1 to 12: Correct or incorrect?
Author(s)

Individual Session

The penalty provisions and their administration: Living meaning or dead letter?

Author(s): Paul Sokolowski CTA
Materials from this session:

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Details

  • Published By: Paul Sokolowski CTA
  • Published On:26 Mar 2014
  • Took place at:Hotel Grand Chancellor, Hobart

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