Anti avoidance provisions
Publication date: 01 Jan 90 | Source: THE TAX INSTITUTE
Issue: NEW SOUTH WALES DIVISION. SEMINAR.
Pages: pp85-95
Abstract:
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Author profile
Anthony Slater
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. - Current at 21 October 2016More by AH (Tony) SLATER
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- Nexus paper - 09-September-2010
- Why do we do what we do in drafting deeds paper? - 06-May-2010
- St George Bank Ltd and the cost of structured capital paper - 11-February-2010
- Stamp duty avoidance. - 02-March-2009
- Tax in Australian society : an 80 year perspective. - 01-August-2007
- Effective implementation of a tax plan paper - 24-May-2007
- Put not your trust in maxims - 01-October-2006
- Unit trusts: law and lore. - 01-September-2006
- Effective implementation of a tax plan paper - 06-April-2006
- Tax consolidation and the Single Entity Rule - 01-April-2004
- Part IVA in Wonderland: The New Business Tax System seminar paper - 18-March-2004
- Part IVA at age 21 seminar paper - 29-March-2003
- General consolidation regime key new tax concepts - 03-February-2003
- Keeping a Weather Eye - 01-June-2001
- Protecting the Client's Position - 03-May-2001
- A critique of Government strategies impacting tax administration. - 07-September-2000
- Tax avoidance - 11-November-1999
- Tax avoidance: nature and remedies - 05-August-1999
- Tax avoidance: natures and remedies - 01-August-1999
- Unlearn your stamp duty lore - 01-October-1998
- Imputation: death by a thousand cuts - 06-August-1998
- A survey of trusts decisions, 1996-1998 - 01-April-1998
- Need for Economic Gain - 19-November-1997
- Need for economic gain - 19-November-1997
- The character of the advantage sought - 01-September-1997
- Valuable gains from your losses - 02-May-1997
- 'What's up the Commissioner's sleeve' : corporate reorganisations and anti-avoidance provisions - 24-November-1995
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- "Special circumstances" in ISC determinations - 01-December-1993
- Failed recovery proceedings: a bad precedent - 01-October-1993
- Appeals from the AAT: submissions not put to the Tribunal - 01-August-1993
- A spreading stain: the character of income - 01-June-1993
- Special leave to appeal to the High Court - 01-June-1993
- Suspicion is not enough: a wrongful seizure of tobacco - 01-April-1993
- Commentary. Principle or prescription? Simplified tax legislation involves much more than "plain English" redrafting - 01-February-1993
- Section 252 - directors and public officers - 01-February-1993
- Service of notices - 01-October-1992
- The Tribunal's reasons - 01-August-1992
- What's the matter with future tax rulings? - 01-June-1992
- The case stated - 01-April-1992
- Amending an objection - 01-February-1992
- Judicial review: collateral relief - 01-December-1991
- A duty to act fairly? - 01-October-1991
- Want of prosecution - 01-August-1991
- What are we arguing about? - 01-June-1991
- Evidence of the meaning of trade terms - 01-April-1991
- Evidence of the meaning of trade terms - 01-April-1991
- The evidentiary value of an assessment - 01-February-1991
- The evidentiary value of an assessment - 01-February-1991
- Late Part IVA determinations - 01-December-1990
- Reviving an AAT appeal - 01-October-1990
- Reviving an AAT appeal - 01-October-1990
- Precedents in tax matters - 01-August-1990
- A matter of definition - 01-August-1990
- Making the most of a second chance - 01-June-1990
- The sales tax dilemma: challenges and penalties - 01-April-1990
- Changing the basis of an assessment - 01-February-1990
- Doing a deal with the Commissioner - 01-June-1989
- Doing a deal with the Commissioner - 01-June-1989
- Time to pay - 01-April-1989
- Time to pay - 01-April-1989
- Getting out the facts - 01-February-1989
- Getting out the facts - 01-February-1989
- Company law aspects of company distributions - 01-January-1987
- Exchange gains and losses re-visited - 01-January-1986
- Negative gearing and other finance considerations - 01-January-1986
- The practical problems arising from the capital gains tax - 01-January-1986
- What you gain on currency swings - do you lose on the circulating capital? - 01-November-1985
- What you gain on currency swings - do you lose on the circulating capital? - 01-November-1985
- Recent developments arising out of ruling IT 2121 - 01-October-1985
- Practical problems - anti avoidance legislation - 01-January-1984
- Section 226 of the Income Tax Assessment Act - 01-October-1983
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- Aspects of Section 100A - 01-January-1981
- 1979 amendments to Division 6 - 01-January-1979
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- Carrying on a business - 01-January-1978
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