Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)
Schedule 1 PwC response - Promoter penalty law reform
Taxation Administration Act 1953
30 Paragraph 290-60(1)(a) in Schedule 1
Repeal the paragraph, substitute:
(a) the entity:
(i) markets the scheme; or
(ii) otherwise encourages the growth of the scheme or interest in it; and
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
