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

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 CTA
Mark is a Legal Practitioner Director with KPMG. Current at 01 April 2012 Click here to expand/collapse more articles by Mark POOLE.
 

This was presented at Red Series: Part IVA Masterclass.

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Challenging the Commissioner's exercise of discretion

Author(s):  Jennifer BATROUNEY

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Review of Part IVA following Consolidated Press

Author(s):  Greg DAVIES

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