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Applying to use the Commissioner’s discretion under s 109RB paper

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Published on 24 Oct 17 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the Commissioner’s general discretion to disregard the operation of Division 7A
  • TR 2010/8 and PS LA 2011/29
  • voluntary disclosures
  • objection and appeal
  • Board of Taxation Review.

Author profile

Robert Sceales CTA
Robert is the Senior Partner of Sceales Lawyers. He commenced practice as a lawyer in 1971, in South Africa. He moved to Perth in 1986, and practised with a large law firm until establishing Sceales & Company in 1994. He has extensive experience in all areas in which the firm advises, particularly in relation to all Commonwealth and State taxation matters. - Current at 01 November 2017
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This was presented at Division 7A Day .

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Individual sessions

Division 7A: Interpose this, unitise that… The ATO is watching!

Author(s):  Reece Burns,  Mark Radosevich

Materials from this session:

Applying to use the Commissioner’s discretion under s 109RB

Author(s):  Robert WF SCEALES

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Sub-trust arrangements – The 7-year itch

Author(s):  Ken SCHURGOTT

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Division 7A – ATO update

Author(s):  Andrew Vahala,  Rick Owen

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Sub-trust arrangements - The 7-year itch

Author(s):  Ken SCHURGOTT

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