Anti-avoidance GST 2014

Choices and elections: No longer a protected species

Source: Taxation In Australia Journal Article

Published Date: 1 Jul 2014


This article critically reviews the operation of the GST anti-avoidance rules in Div 165 of the A New Tax System (Goods and Services Tax) Act 1999 in the context of the decisions in FCT v Unit Trend Services Pty Ltd and VCE and FCT. On the basis of the analysis in this article, it will be demonstrated that the use of choices or elections as part of a scheme will not immunise the scheme from the operation of the anti-avoidance provisions.

The article critically analyses whether these decisions enable us to predict how other anti-avoidance rules may apply in the context of choices and elections.

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Anti-avoidance GST 2014

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