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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 is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. - Current at 24 May 2017
Click here to expand/collapse more articles by Mark L ROBERTSON.

 

This was presented at Manoeuvring the Maze: Tax Forum .

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