Uncertainty rules in Australia
01 Nov 98 |
INTERNATIONAL TAX REVIEW
Issue: Vol. 9 No 10
In part one of ITR's GAAR survey, the author examines the Australian rules. Recent changes have done little to reassure worried tax directors and the introduction of a smell test has left a bitter aftertaste.
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Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti
avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning
StrateDistributing to Corporate
- Current at
23 July 2010