The Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) creates safe harbours that protect taxpayers from administrative penalty for false or misleading statements and late lodgement. These will affect the vast majority of taxpayers because around 74 per cent...

Taxation penalties are a significant yet often ignored factor in the consideration and evaluation of tax systems when considering reform. The purpose of this article is to explore the arguments for and against the uniformity of taxation penalties using the Australia uniform tax penalty system in...