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Tax tips: General anti-avoidance provisions - Commissioner's view

Published on 01 Feb 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

On 13 December 2005 the Commissioner released a lengthy practice statement titled 'Application of General Anti-avoidance Rules' which is intended to provide instruction and practical guidance to ATO officers on the application of, and the making of determinations under, the general anti-avoidance provisions of Part IVA ITAA 1936 and other corresponding provisions of other federal revenue legislation, including Div 165 of the A New Tax System (Goods and Services Tax) Act 1999. The Practice Statement is PS LA 2005/24.

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