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Australia: guidance issued on abusive transactions and tax havens

Publication date: 01 May 04 | Source: TAX PLANNING INTERNATIONAL REVIEW

Issue: Vol 31, no 5

Pages: pp. 16 - 18

Abstract:
The ATO has issued several pieces of guidance cautioning taxpayers on such tax planning issues as potentially abusive foreign trust arrangements and copyright transfer arrangements; non script contributions to the share capital of a company; reliance on professional tax advice and tax havens. These came out in the form of Taxpayer Alerts.

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Author profile

Duncan Baxter
Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel. - Current at 05 May 2009
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