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Commissioner of Taxation v Bogiatto [2020] FCA 1139

TAXATION – whether respondents engaged in conduct that resulted in them or another entity being a promoter of tax exploitation schemes in breach of s 290-50(1) of Sch 1 of the Taxation Administration Act 1953 (Cth) – where over 20 alleged tax exploitation schemes involving 14 taxpayers –where taxpayers made research and development claims under Div 355 of the Income Tax Assessment Act 1997 (Cth) – whether respondents were promoters within the meaning of s 290-60(1) of Sch1 – whether there were tax exploitation schemes within the meaning of s 290-65(1) of Sch 1 –whether respondents received scheme benefits within the meaning of s 284-150(1) of Sch 1 –meaning of tax evasion in s 290-55(6) of Sch 1 – contraventions of s 290-50(1) of Sch 1 established in respect of schemes involving 13 taxpayers – applications regarding some contraventions statute barred

Full decision here

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