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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:

Mark L ROBERTSON
Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council and Education Committee and has published a number of articles.
Current at 12 March 2008 Current at 03 April 2008 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

 

This was presented at Manoeuvring the Maze: Tax Forum .

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