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”.