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The Operation of the GST Anti-Avoidance Provisions Following the Decision in VCE paper

Published on 25 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

VCE is the first case on GST avoidance. This paper will examine how it compares to and contrasts with Part IVA including:

  • Differences between Division 165 and Part IVA
  • What is a reasonable alternative postulate?
  • When is a GST benefit "attributable" to a choice, application or election?
  • Does the principal effect test add anything to the dominant purpose test?
  • Is subjective motive relevant?

Author profile

Dr Mark Robertson CTA
Mark Robertson, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific and listed as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts). He has acted for the Commissioner in several s100A cases. - Current at 17 June 2020
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This was presented at Manoeuvring the Maze: Tax Forum .

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