Informant reward factors: accuracy, usefulness and attributable tax recovery guide interim and final payments under scheme. Factors for grant and payment of interim or final rewards include fulfillment of scheme conditions; accuracy and precision of information; extent of usefulness of information and supporting documents; extent and nature of assistance in detection of undisclosed income/assets; for final reward, the amount of additional taxes levied and realised directly attributable to the informant's information; and the risk, trouble and expenses incurred by the informant.
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Provisions expressly mentioned in the judgment/order text.
Informant reward factors: accuracy, usefulness and attributable tax recovery guide interim and final payments under scheme.
Factors for grant and payment of interim or final rewards include fulfillment of scheme conditions; accuracy and precision of information; extent of usefulness of information and supporting documents; extent and nature of assistance in detection of undisclosed income/assets; for final reward, the amount of additional taxes levied and realised directly attributable to the informant's information; and the risk, trouble and expenses incurred by the informant.
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