Avoiding a bum RAP

Woellner, Robin (2005) Avoiding a bum RAP. Tax Specialist, 8 (3). pp. 166-185.

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Abstract

Taxpayers intending to take a contentious approach to their tax need to ensure at least a 50 per cent chance of success if the matter went to the AAT or Federal Court. Where that taxpayer's interpretation is not based on a 'reasonably arguable position', ("RAP"),the taxpayer becomes liable to shortfall penalties.

Item ID: 11557
Item Type: Article (Refereed Research - C1)
Keywords: taxation; tax penalties; defences; reasonably arguable position
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ISSN: 1329-1203
Date Deposited: 09 Jun 2010 03:56
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9101 Macroeconomics > 910110 Taxation @ 100%
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