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Fact sheets / 2026
IS 26/07 FS 1
Issued
27 Mar 2026

Income Tax – Abusive tax position shortfall penalty - fact sheet

This fact sheet accompanies interpretation statement IS 26/07: Shortfall penalty for taking an abusive tax position which explains the meaning of “abusive tax position” in relation to the abusive tax position shortfall penalty. The IS also discusses relevant case law and provides several practical examples for clarity.

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Title Type Date
Shortfall penalty for taking an abusive tax position Interpretation statements March 2026
Shortfall penalty for taking an abusive tax position
Type
Interpretation statements
Date
March 2026