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The structural approach to tax avoidance in Australia


Legislative responses to tax avoidance in Australia take on a number of forms. This paper presents a linear approach to be applied when determining the effectiveness of a tax arrangement under Australian law.

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Author Photo - Keith Kendall CTA
Dr Keith Kendall CTA
Dr Keith Kendall is a Barrister at the Victorian Bar, specialising in all aspects of taxation law at both a Commonwealth and State level. Prior to coming to the Bar in 2011, he worked in the Tax Services Division of Deloitte in Melbourne for over 10 years. Keith's practice encompasses all aspects of the tax litigation process, including objections and settlement negotiations, as well as the provision of opinions. Until 2016, Keith was the co-ordinator of Tax Law programs at the School of Law at La Trobe University, where he was a Senior Lecturer. Keith is a regular presenter on a wide range of taxation topics. As well as being a member of the Victorian Bar, Keith has also been admitted as an interstate member to the South Australian Bar and the Queensland Bar. Current at 06 December 2016 Click here to expand/collapse more articles by Keith KENDALL.
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