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Anti Avoidance Provisions - do they have a place in state tax legislation? seminar paper


This seminar paper covers the following topics:
- anti avoidance provisions - the history and today
- relevance for State tax legislation
- anti avoidance and self assessment
- supporting anti avoidance provisions (rulings, etc.)
- lessons from the Australian Taxation Office
- practical issues in administration.

Author profiles:

Melissa DALY
Melissa heads up the State Taxes practice at Ernst & Young, Brisbane, joining the firm in 2003. Melissa has over 12 years experience with State revenue legislation, specialising in stamp duty, pay-roll tax and land tax. She advises clients on all aspects of these taxes, including national issues arising from transaction structuring, IPOs, due diligences and corporate reorganisations. Prior to joining Ernst & Young, Melissa held a number of senior positions in the Queensland Government. Most recently she held the position of Director Policy & Legislation in the Queensland Office of State Revenue, where she advised government on State tax policy, developed State tax legislation and chaired the national Tax Law Committee.
Current at 19 May 2004

James is a Senior Manager in the Indirect Tax Group of Ernst & Young, Brisbane. James specialises in State taxes, focusing on stamp duty, pay-roll tax and land-tax. James has been with Ernst & Young since 1999 and has almost 10 years' experience in State taxes. James' area of expertise is in corporate structuring and advising on stamp duty matters for transactions handled by the firm, with a particular focus on the property development industry.
Current at 19 May 2004

This was presented at Fourth Annual States' Taxation Conference.

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