Published on 05 Sep 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This year has seen has seen both the first High Court case dealing with the GST anti-avoidance provisions and the first case (in any court) dealing with the promoter penalty regime. This paper, in particular, covers the Unit Trend and Ludekens cases and their implications for taxpayers and advisers.
Andrew De Wijn CTA
Andrew is a Barrister at the Victorian Bar
specialising in federal and state tax matters. Prior to joining the Bar
he was a solicitor with Greenwoods & Freehills for eight years and
worked exclusively in tax. Current at 22 September 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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