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Commissioner’s discretion - Current state of section 109RB of the Income Tax Assessment Act 1936 presentation

Member Price: Free
Non Member Price: $15.00

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Published on 16 Apr 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • introduction of the discretion
  • what is discretion
  • relevant ATO documents
  • what is ‘corrective action”?

Author profile

Anthony Bach CTA
Anthony Bach, CTA is an Assistant Commissioner at the ATO and leads the Remuneration, Individuals and Charities work focus group in the Tax Counsel Network. With over 20 years’ experience in the ATO, he previously worked as a senior director advising on privately-owned groups (with a particular focus on Division 7A), superannuation funds and public companies. He is a Chartered Tax Adviser with The Tax Institute and was named the “SME Tax Adviser of the Year” in 2018 - Current at 01 August 2025

 

This was presented at Div 7A Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Setting the scene

Author(s):  Michael PARKER

Materials from this session:

Division 7A corrective action - The philosophy of Mr Miyagi

Author(s):  Ron JORGENSEN

Materials from this session:

Commissioner’s discretion - Current state of section 109RB of the Income Tax Assessment Act 1936

Author(s):  Anthony Bach

Materials from this session:

Further details about this event:

 

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