The promoter penalty regime - How the ATO is appying it in practice presentation

Bruce Collins CTA

Bruce Collins is the founder and principal solicitor at Tax Controversy Partners Pty Limited, currently helping clients to resolve all types of tax issues with the ATO and SROs, and for tax agents dealing with the TPB. Before moving into private practice in 2017, Bruce worked for over 35 years in the Tax Office, a third of this time as a Senior Executive in what is now Compliance & Engagement Group, covering most ATO functions. Bruce led, coached and mentored many of the ATO’s senior technical and compliance leaders in his roles as a Senior Executive, in managing ethical requirements and helping other leaders and staff to develop their abilities to do so. Bruce was also involved in the project standing up the TPB, and in training its first tranche of civil investigators. Bruce has an Accounting Certificate (1989), a First-Class Honours Degree in Law (1995), a Graduate Diploma in Legal Practice (1996), a Masters of Taxation (2003) and a Masters of International Taxation (2006). Bruce is a Chartered Tax Advisor, a member of the Law Society of NSW and their Revenue Law Committee, is a member of the Australian Institute of Company Directors and is a member of the Law Council of Australia, its Tax Committee and is current Chair of their SME Committee. - Current at 04 March 2026

Kirsten Fish CTA

Kirsten Fish is ATO Second Commissioner for Law Design and Practice. In this role, Kirsten has overall responsibility for the ATO’s law practice, including law interpretation, public advice and guidance, independent dispute prevention and resolution, and the ATO’s role in policy and law design. The Law Design and Practice Group serves the community, government and clients by ensuring the tax and super laws are informed, understood, administered and applied with confidence and integrity and is the respected and trusted authoritative voice of the Commissioner on matters of law and revenue analysis. Kirsten joined the ATO in 2014 and the ATO’s Chief Tax Counsel from 2015, one of the highest legal authorities within the ATO, leading the Tax Counsel Network and providing technical leadership in relation to significant tax issues, cases and rulings. Kirsten was acting Second Comissioner for 12 months before being formally appointed to the role in October 2021. Prior to joining the ATO, Kirsten was a tax Partner at Clayton Utz with a focus on the financial services industry and providing finance and investment transaction advice. Kirsten holds a Bachelor of Commerce (Accounting), Bachelor of Laws (First Class Honours) and Masters of Law (Tax). - Current at 04 November 2021

Nathan Firth

Nathan is the Senior Director responsible for managing technical issues in the Financial Products Taskforce which sits in the Aggressive Tax Planning Business line of the ATO. He has worked for the ATO in a variety of technical, compliance and risk management leadership roles during the 13 years he has been with the ATO with most of that time spent working with the Financial Services industry on GST and Income Tax issues. He holds qualifications in both commerce and law. - Current at 03 December 2012