Published on 01 Nov 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
On the anti-tax avoidence front, the Ralph Report (A Tax System Redesigned) has made a number of recommendations to protect the income tax base, and theTreasurer has announced that the Government will adopt these measures. Perhaps the key recommendation on tax avoidance is that the general anti avoidance provision (Part IVA) be made "more robust".
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