Stamp duty avoidance.
02 Mar 09 |
AUSTRALIAN TAX REVIEW
Issue: February 2009
This article suggests that general anti-avoidance provisions are less likely to be efficacious in the context of State transactional and property taxes than they have (from time to time) been in relation to Commonwealth taxes, and explores the proposition in the context of decided cases dealing with avoidance of State taxes over the past three decades.
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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 2016