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  • Recommendation 4.4

    In relation to the penalty for no reasonably arguable position, the Government should consider amending the law to place the onus on the ATO to provide reasons for why it considers the taxpayer’s view could not be argued on rational grounds to be about as likely as not, or more likely, to be correct.

    ATO response

    This is a matter for government.

      Last modified: 22 Dec 2014QC 43559