Arthur Athanasiou, CTA (Life)

Arthur Athanasiou, CTA (Life)

Thomson Geer Lawyers

Arthur is an Associate Professor and practises mainly in the area of taxation advisory, with an emphasis on dispute resolution, particularly in the SME sector, with both the ATO and the SRO. Arthur has many years experience in complex tax litigation and tax audit negotiations and settlements. He also has broad experience in the taxation of trusts and SME entities, with an emphasis on Div 7A and high wealth individuals and family groups. Arthur has qualified as a Chartered Accountant, is a former President of The Tax Institute, has chaired the Law Institute’s Tax Law Advisory Committee for a decade and now serves on the Industry Advisory Board of the IPA-Deakin University SME Research Centre. On 20 January 2019 he was appointed as an Adjunct Professor at La Trobe University’s Law School. Arthur has been recognised by his peers and clients in Doyle’s Guide (2015 – 2020) as a leading lawyer in the area of tax law in Victoria and is an Accredited Tax Law Specialist.

All Sessions by Arthur Athanasiou, CTA (Life)

2:00 pm - 3:00 pm

Session 15.3: Promoter penalties

Hot Topics Stream

It has been 15 years since the introduction of the promoter penalty regime. As the focus and ambit of the regime becomes clearer, the promoter penalty regime has become another weapon in the Commissioner's armoury for curtailing promoters of egregious schemes and for effecting change in the tax advisory landscape. The focus of the session will be on: 

  • Recent cases, including FCT v Bogiatto, FCT v Rowntree
  • The Courts’ approach to penalties – the factors and assessment
  • Is imprisonment a likely consequence for a convicted promoter? and
  • The Commissioners revised approach, including PSLA 2021/1.