Published on 01 Jan 97
by Australian Tax Research Foundation
This volume reports on the conference organised by the ATRF in Sydney in May 1995. Some six international speakers participated as well a number of Austrian speakers. The conference explores tensions between a general anti-avoidance rule (GAAR) sometimes enacted in tax legislation and other
important values in a constitutional democracy, particularly the concept of the rule of law and asserted principles of human rights. The topics examine the appropriate extent of discretion given to administration, notions of civil liberties, and the concept of judicial, administrative and legislative
responsibility with respect to taxpayers’ tax avoidance initiatives.