"Imposition of penalties for taking a position that is not 'reasonably arguable' - the beat goes on"
Woellner, Robin (2012) "Imposition of penalties for taking a position that is not 'reasonably arguable' - the beat goes on". In: Australasian Law Teachers' Association. pp. 1-15. From: Australasian Law Teachers' Association Conference, 1 - 4 July 2012, Sydney, NSW.
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Abstract
[Extract] The "Reasonably Arguable Position" ("RHP") provisions were introduced in the Taxation Laws Amendment (Assessment) Act 1992 in sections 222C and 226K, and have created areas of uncertainty from the outset. I explored some of these issues in an earlier paper, but 7 years later, some are no clearer – indeed, some new puzzles have arisen in the interim.
| Item ID: | 25783 |
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| Item Type: | Conference Item (Presentation) |
| Keywords: | taxation |
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| Date Deposited: | 27 Mar 2013 01:06 |
| FoR Codes: | 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100% |
| SEO Codes: | 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100% |
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