New traps for tax agents

This update concerns a significant new risk for tax agents, which is fortunately able to be minimised by implementing a single, simple measure. Continue reading


Deputy Commissioner of Taxation v Zammitt

On Friday, the District Court of New South Wales handed down a decision with potential relevance to any director penalty notice (DPN) claims involving a DPN issued before 1 July 2010.

In the course of handing down the decision, the court also criticised the ATO for engaging in sharp practice when it was supposed to be a “model litigant”. Continue reading