Introduction
Current levels of deductions and compliance risk
  Promoter industry
  Targeting habitual tax avoiders
ATO communications strategies: warning the market?
  Effective signalling?
  Early warning to the market and taxpayers
  TaxPack warning
Risk Management Strategy

Introduction
Modelling compliance
Culture of scheme participants
Culture of taxation professionals
  Professional response

Self-assessment and expert advice
ATO rulings
  Self-assessment
  Conformity with a ruling and the application of Part IVA
Matters for consideration
  Increasing taxpayer understanding of self-assessment
  Judicial resolution of differing interpretations of law

Introduction
A preliminary note – distinguishing financial from taxation protection
Regulations governing schemes and conduct
  Scheme establishment and operation
  Disclosure requirements
  Quality of advice and sale of financial products
Compliance and tax effective schemes
  Fees and commissions
  Projections and forecasts