Infrastructure taxation: Anti-avoidance rules and tax efficiency

The Tax Specialist | 1 Feb 10

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Publication date: 01 Feb 10


This article reviews the four sets of anti-tax avoidance rules that infrastructure has attracted and, also discusses the cost of the tax efficiency of deferred losses and offers some suggestions about how that efficiency can be removed.

Author profile:

Gordon Mackenzie CTA
Gordon Mackenzie BSc LLB, LLM, Grad Dip Securities Analysis, CTA, F Fin, CA. Gordon is the convenor of the Master of Tax (Tax and Financial Planning) in the Tax School at UNSW, as well as teaching three superannuation regulation and tax subjects into the Master of Financial Planning run by the Banking and Finance School. He is also Director of the UNSW SMSF Specialisation for CA ANZ and CPA Australia, which has completed 600 candidates in 4 years. Before becoming an academic he was Global Tax Director at AMP Ltd and before that was their Technical Services Director with a staff of 30 professionals Australia wide servicing 3000+ advisers. As a lawyer for AMP Ltd he was responsible for the licensing of some of their licensed subsidiaries such as Hillross ltd
Current at 24 May 2016
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