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

PDF (Published Version) - Published Version Restricted to Repository staff only

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 (Research - C1)
ISSN:	1329-1203
Keywords:	taxation; tax penalties; defences; reasonably arguable position
Related URLs:	http://www.taxinstitute.com.au/go/search
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%
Downloads:	Total: 9
	More Statistics