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Know Your Limit- Anti-Avoidance Overkill?

Published on 19 May 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper focuses on issues surrounding the general anti-avoidance rule, part IVA

Author profile:

Ray L CONWELL
Ray is a Tax Partner with Deloitte and a practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte 16 years ago, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and held a position of Deputy Commissioner of Taxation. As a member of the Consolidation Joint Design Team and the NTLG Consolidation Sub-committee, Ray has had extensive involvement in the development and introduction of the Consolidation regime.
Current at 29 March 2005
Click here to expand/collapse more articles by Ray L CONWELL.
 

This was presented at 34TH WESTERN AUSTRALIA STATE CONVENTION: "RBT - HAVE YOU REACHED YOUR LIMIT?" .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Know Your Limit- Anti-Avoidance Overkill?

Author(s):  Ray L CONWELL

Materials from this session:

Time Gentlemen Please: GST- a Minute to Midnight

Author(s):  Cathryn FERRARIS

Materials from this session:

A Mixed Dozen- An Overview of the Review of Business Tax

Author(s):  Alice MCCLEARY

Materials from this session:

One for the Road- Superannuation

Author(s):  Sharyn LONG

Materials from this session:

A Cleansing Ale- Tax Reform for Small Business

Author(s):  Orlando J FERNANDES

Materials from this session:

A Potent Brew- Which Structure is Best?

Author(s): 

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