Infrastructure taxation: Anti-avoidance rules and tax efficiency

The Tax Specialist | 1 Feb 10
 

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Publication date: 01 Feb 10

Source: "THE TAX SPECIALIST" JOURNAL ARTICLE

Abstract:
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 is a Senior Lecturer at is a Senior Lecturer at the Australian School of Taxation and Business Law, UNSW.
Current at 01 May 2014
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