In another Tax Technical article, I reported on the ATO proposal to amend the Legal Profession Uniform Law to require lawyers to disclose any action by the ATO against them, under the promoter penalties provisions in Division 290 of the Taxation Administration Act 1953 (TAA53). This includes the proposal itself. The ATO made about 2 pages of submissions, in support of their proposal, which I’ve critically examined on a line by line basis.

See below for my critical ‘line by line’ analysis.

FJM 5.8.19

[Tax Month – July 2019]

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