On 25 June 2019, the ATO made a submission to the Legal Services Council, that the Legal Profession Uniform Law be amended, to oblige affected lawyers, to disclose any involvement with the ‘Promotor Penalties Provisions’ in Division 290 of the Taxation Administration Act 1953 (TAA53), as a reportable ‘show cause event’ – putting their practising certificate and livelihood potentially at risk. They propose a supporting amendment, to Uniform Rule 13(1), which sets out the matters that the Local Authority may have regard to, when determining whether an applicant, for a grant or renewal of a practising certificate, is or is not, a ‘fit and proper person’ to hold a practising certificate. Along with many others in Melbourne, I did not become aware of this proposal until late in July 2019.

See below for a copy of the proposal and an overview of the proposal.

See the related Tax Technical articles, for a more detailed assessment of the ATO’s reasons, the LCA’s Submissions and the LIV’s Submissions, on this proposal.

FJM 5.8.19

[Tax Month – July 2019]

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