Avoiding a bum RAP
Woellner, Robin (2005) Avoiding a bum RAP. Tax Specialist, 8 (3). pp. 166-185.
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Abstract
Taxpayers intending to take a contentious approach to their tax need to ensure at least a 50 per cent chance of success if the matter went to the AAT or Federal Court. Where that taxpayer's interpretation is not based on a 'reasonably arguable position', ("RAP"),the taxpayer becomes liable to shortfall penalties.
| ID Code: | 11557 |
|---|---|
| Item Type: | Article (Refereed Research - C1) |
| Related URLs: | |
| Keywords: | taxation; tax penalties; defences; reasonably arguable position |
| FoR Codes: | 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100% |
| SEO Codes: | 91 ECONOMIC FRAMEWORK > 9101 Macroeconomics > 910110 Taxation @ 100% |
| Deposited On: | 09 Jun 2010 13:56 |
| Last Modified: | 12 Feb 2011 03:49 |
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