On 29 August 2019, the Law Council of Australia (LCA) made submissions opposing the ATO’s  25.6.19 proposal, to change the Legal Profession Uniform Law and General Rules, to require lawyers to report any ‘Promoter Penalty’ conduct, to their local (Vic or NSW) regulator, when applying for, or renewing, a practising certificate and as a reportable ‘show cause event’ (requiring a lawyer to ‘show cause’ why he or she should continue to hold their practising certificate). The proposal was to change s51, s66 & s86 of the Uniform Law and r13(1) of the General Rules. The proposal was that this include, not only Court awarded Promoter Penalties sanctions, but also ‘voluntary undertakings’ and not only actual conduct, but conduct that was being investigated for possible breach of these provisions. The submissions were to the Legal Services Council (LSC), which the ATO had lobbied. The nub of ATO submission was that this ought be a ‘fit and proper person’ factor and ‘show cause event’ threatening the lawyer’s livelihood.

See related Tax Technical articles on the LIV’s similar submissions and my own Negative Assessment of this proposal.

See below for the summary of the LCA’s submissions and the submissions themselves (in full).

FJM 31.8.19

[Tax Month – August 2019]

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