關於澳洲稅收促進者處罰法的商議已經開始。
澳洲財政部（Treasury）有興趣了解當前制度在阻止計劃推廣方面的有效性的看法；豁免是否充分保護合規稅務從業人員；以及類似的制度如何阻止不當行為。政府表示致力於確保澳洲稅務局（ATO）「擁有解決騙局所需的工具」。文件概述了稅務促進者處罰法的目的、管理和運作、新出現的行為，以及其他可能適用於稅收剝削計劃發起人的體系。商議將於 2024 年 11 月 1 日結束。
這次審查的部分原因是2022年PwC稅務洩漏醜聞，這引發了政府的憤怒反應。政府表示，這起事件據稱利用政府機密資訊幫助客戶避稅，「暴露了澳洲監管框架的嚴重缺陷」，並承諾「監督澳洲歷史上對稅務顧問不當行為的最大規模制裁」。政府承諾「加強處罰力度，讓監管機構更有力地調查和起訴肇事者，並提高政府內部的透明度、協作和協調」。報告稱，當時有效的稅收促進者處罰法自2000年代製定以來基本上沒有受到影響，僅實施過六次。
財政部表示，加強監管安排以避免政府機密資訊外洩將是新商議的優先關注的，並正在審查稅務從業者委員會（TPB）實施的制裁制度、ATO和TPB的調查和資訊收集權力、諮詢、會計和審計公司的監管、稅務從業人員註冊要求、限制政府機構共享資訊的保密規定，以及任何新出現的欺詐行為以及對稅收和退休金制度的系統性濫用。
詐欺和濫用行為包括透過社交媒體推廣和宣傳計劃、促進不申報和不繳稅、跨司法管轄區推廣計劃、計劃進行欺詐性索賠、推廣客製化但類似的計劃、多個稅務中介參與計劃的推廣以及稅務中介鼓勵對違反法律的現有交易採取激進的稅務立場。
其中一些工作流程已在2024年期間進行了商議。報告稱，「澳洲稅務局可能面臨不合作的參與者或阻礙性的法律專業特權要求」。 「在對稅收剝削計劃或基於符合產品規則製定的推廣方案之發起人進行處罰的情況下，ATO沒有任何機制可以要求延長時間」。該項目的商議尚未開始。
Australia reviews tax promoter penalty laws
A consultation has been launched on Australia's tax promoter penalty laws.
The Australian Treasury (the Treasury) is interested in views on the effectiveness of the current regime in deterring scheme promotion; whether exemptions adequately protect compliant tax practitioners; and how comparable regimes deter misconduct. The government says it is committed to ensuring the Australian Tax Office (ATO) 'has the tools needed to address schemes'. The consultation paper outlines the purpose, administration and operation of the tax promoter penalty laws; emerging behaviours; and other frameworks which may apply to promoters of tax exploitation schemes. The consultation closes on 1 November 2024.
The review is partially prompted by the 2022 PwC tax leaks scandal, which provoked an angry response from the government. The affair, in which confidential government information was allegedly used to help clients avoid tax, 'exposed severe shortcomings in Australia's regulatory frameworks', said the government, which promised to 'oversee the biggest crackdown on tax adviser misconduct in Australian history.' It undertook to 'increase penalties, giving regulators stronger teeth to investigate and prosecute perpetrators and boosting transparency, collaboration and coordination within government'. The tax promoter penalty laws in force at the time had remained largely untouched since their creation in the 2000s and had only been applied six times, it said.
Strengthening regulatory arrangements to avoid leakage of confidential information from government will be the priority area of the new consultation, said the Treasury. It is also reviewing the sanctions regime administered by the Tax Practitioners' Board (TPB); the ATO's and TPB's investigation and information gathering powers; the regulation of consulting, accounting and audit firms; the tax practitioner registration requirements; the secrecy provisions that restrict information sharing by government bodies; and any emerging fraud and systemic abuse of the tax and pension systems.
Fraud and abuse can include facilitation and promotion of schemes via social media; promotion of non-lodgement and non-payment of tax debts; promotion of schemes across jurisdictions; schemes to make fraudulent claims; promotion of bespoke but similar schemes; involvement of multiple tax intermediaries in the promotion of a scheme; and tax intermediaries encouraging aggressive tax positions on existing transactions which are contrary to the law.
Several of these work streams have already been consulted upon during 2024. The Treasury is also collaborating with the Attorney-General to prepare a review of tax practitioners' use of legal professional privilege in investigations. 'The ATO can be faced with uncooperative participants or obstructive legal professional privilege claims', it says. 'There is no mechanism for the ATO to request an extension of time in cases of promoter penalties for tax exploitation schemes or promoting schemes on the basis of conformance with product rulings'. Consultation on this project has not yet begun.
Sources:
• Australian Treasury
• Australian Treasury (consultation paper, PDF)
• Australian Treasury (factsheet, PDF)
• Australian Treasury (tax practitioner code)
• Australian Treasury (response to PwC case)