Proposals to close in on promoters of marketed tax avoidance
These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.
Documents
Draft legislation — Anti-avoidance information notices (accessible version)Draft legislation — Disclosure of tax avoidance schemes: legal professionals (accessible version)Draft legislation — Disclosure of tax avoidance schemes: offences and penalties (accessible version)Draft legislation — Promoter action notices (accessible version)Draft legislation — Universal stop regulations (accessible version)Explanatory note — Anti-avoidance information noticesapplication/vnd.oasis.opendocument.textExplanatory note — Disclose of tax avoidance schemes legal professionalsapplication/vnd.oasis.opendocument.textExplanatory note — Disclosure of tax avoidance schemes offences and penalties combinedapplication/vnd.oasis.opendocument.textExplanatory note — Promoter action noticesapplication/vnd.oasis.opendocument.textExplanatory note — Universal stop noticesapplication/vnd.oasis.opendocument.textClosing in on promoters of marketed tax avoidanceDraft legislation — Anti-avoidance information noticesapplication/pdf