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GST anti-avoidance - Division 165

Publication date: 01 Sep 99 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 2, No 5

Pages: pp.295-311

In enacting the Goods and Services Tax (GST) Parliament has opted for a general anti-avoidance provision based up, but different from, that in Pt IVA of the Income Tax Assessment Act 1936. The article looks at the elements that must be established for the GST anti-avoidance provision (Div 165) to apply in the light of the experience with the comparable income tax provision and by refernce to a number of arrangements which might but for Div 165, reduce GST.

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Author profile

Justice Graham Hill
Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute. - Current at 24 August 2005
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