Published on 27 Jul 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
It is well known that the income tax legislation contains extensive provisions preventing taxpayers from avoiding and minimising tax liability; those provisions have been the subject of extensive and rigorous examination by the Courts and commentators. The taxation legislation of the States and Territories contain anti-avoidance provisions but these have rarely been examined judicially or been the subject of professional discussion. This paper:
- provides an overview of some of the relevant State and Territory laws
- examines a number of cases that have interpreted those provisions
- comments on the recent amendments.
James D MERRALLS
James is a member of the Victorian Bar practising in equity and revenue law. As a young man he was an Associate to Sir Owen Dixon, Chief Justice of the High Court of Australia. Mr. Merralls has been the editor of the Commonwealth Law Reports since 1969. He was appointed Queen’s Counsel in 1974. He recently appeared as counsel in CPT Custodian Pty Ltd v Commissioner for State Revenue (Vic).
Current at 17 May 2006 Current at 18 May 2006
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