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

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 ROBINSON

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This was presented at Manoeuvring the Maze: Tax Forum .

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