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Casenote - international corporate restructuring not subject to general anti-avoidance rules.

Publication date: 13 Jan 12 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 17 No 6 Nov/Dec 2011

Pages: pp. 436-439

Abstract:

The recent Australian decision in RCI Pty Limited v. Commissioner of Taxation is examined. In this case, the full Federal Court held that the tax avoidance provisions did not apply to a corporate restructure that substantially reduced the taxable capital gain.

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Author profiles

Sonia Misiajlo
- Current at 13 January 2012
Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 04 January 2018
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