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Whiter than white?: the new impoved general anti-avoidance rule

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Published on 19 Jul 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper discusses some of the tax planning issues from the ATO point of view, what the dominant purpose could be and some of the issues that may occur, plus an example from the UK.

Author profile

Mark Poole
Mark is a Legal Practitioner Director with KPMG. - Current at 01 April 2012
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This was presented at Red Series: Part IVA Masterclass .

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Individual sessions

Challenging the Commissioner's exercise of discretion

Author(s):  Jennifer BATROUNEY

Materials from this session:

The proposed GAAR

Author(s):  Mark POOLE

Materials from this session:

Review of Part IVA following Consolidated Press

Author(s):  Greg DAVIES

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