Section 160.01

Scope should be limited to promoters or devisers (p. 10)

• The reference in s. 160.01(2) to “every person who engages, participates in, assents to or acquiesces in section 160 avoidance planning” is too broad, and should be refocused to apply to those who devise and promote the plan or scheme.

Clerical or secretarial services exclusion is too narrow (p. 10)

• The exclusion in s. 160.01(3) for clerical or secretarial services is too narrow – “it is entirely possible that a person may be more significantly involved in, for example, documenting the transaction, but without understanding the avoidance aspects of the plan as a whole (such as a corporate lawyer or valuator with no tax expertise)."