Dealing with promoters of tax avoidance
This measure is about imposing tougher consequences on promoters of tax avoidance.
Documents
Draft legislation — avoidance (accessible version)Draft legislation — failure to comply with a stop notice (accessible version)Explanatory note — director disqualificationapplication/vnd.oasis.opendocument.textExplanatory note — criminal offenceapplication/vnd.oasis.opendocument.textTougher consequences for promoters of tax avoidance Draft legislation — avoidanceapplication/pdfDraft legislation — failure to comply with a stop noticeapplication/pdf