Published on 01 Apr 05
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The article provides discussion on whether there is a higher level of likelihood that a mass marketed scheme may be captured by the application of the general anti-avoidance rules and identifies the features of a mass marketed scheme that may make them more likely to be impacted by those rules.
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCPA, FIPA, Chartered Accountant, Tax Agent and a Chartered Tax Adviser.
- Current at
12 November 2018