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Practice statement PSLA 2011/29 - Exercise of the Commissioner’s discretion under Section 109RB presentation

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Published on 17 May 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • overview of section 109RB
  • administrative law principles
  • does Division 7A apply?
  • administrative review.

Author profile

Mathew Umina
Mathew is a Tax Director at Rio Tinto. He has been with Rio for four years, with a focus on managing tax risks, disputes, and relationships with revenue authorities. Prior to this Mathew worked at the Australian Taxation Office for 20 years. During his time at the ATO held several senior roles in corporate tax and international areas, as well as the SME and high wealth individuals area. This has included several years working on the design and implementation of the TOFA regime, and more recently as the ATO delegate and Competent Authority to the JITSIC Taskforce in London. - Current at 20 May 2022

 

This was presented at NSW 5th Annual Tax Forum .

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