Skip to main content
shopping_cart

Your shopping cart is empty

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:

Author Photo - Raymond Conwell FTI-Life
Raymond Conwell FTI-Life
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs. Current at 03 June 2011 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): 

Materials from this session:

Further details about this event:

 

Copyright Statement