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Is it evasion or just avoidance?

Publication date: 17 Nov 06 | Source: WEEKLY TAX BULLETIN

Issue: No 48 2006

Pages: pp.1904-07

Abstract:
The decision of Dowsett J of the Federal Court in Weyers v FCT (2006) 63 touches on the important question of what taxpayer behaviour warrants the description of "evasion". The purpose of this article is to delve into the meaning of the term, using Weyers as a guide. The taxpayers in Weyers have appealed to the Full Federal Court and thus we may see further judicial comment on the issues in the near future.

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Author profile

Peter Van Den Broek CTA
Very interesting perspective and format of session Tough topic • understands well I appreciate the time peter would have put into his presentation and useful paper Stand out speaker of the day • very practical and candid - Current at 01 March 2011
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