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

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

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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 12 January 2017

More by Mark POOLE

A question of attribution problems with the hedging election under TOFA - 01-April-2012
Financial services: TOFA and consolidation paper - 14-October-2010
Tax in recessionary times paper - 09-October-2009
When is a scheme benefit 'reasonably arguable' paper - 22-May-2007
Types of consolidatable groups and membership - 30-October-2002
The New Debt Equity Rules - 23-August-2001
The Capital Gains Conundrum - 01-March-2001
Dividend stripping - 11-November-1999
Every step you take: CGT and anti-avoidance rules - 24-February-1999
Capital Gains Tax and Trusts - 10-September-1998
Capital gains tax : workshop : Commissioner of Taxation v Orica Limited : issues and problems - 10-September-1998
Commissioner of Taxation v Orica Limited : issues and problems - 27-August-1998
The holding period and longer-term transfer rule - 06-August-1998
TLIP: CGT Rewrite - 13-September-1997
Part IVA After Spotless - 30-April-1997
Section 46 alphabet - a guide to the dividend rebate provisions - 28-September-1995
Interest deductions: the Commissioner's inconsistency - 01-May-1993
Transaction not at arm's length - 01-January-1991
Amendments to group company transfers of assets. Taxation Laws Amendment Bill (No. 6) 1989 - 01-January-1989
Rollover relief on transfer of assets following the 1989 Federal Budget - 01-January-1989
The theory and practice of roll-overs and corporate reconstruction - 01-January-1987

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

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Challenging the Commissioner's exercise of discretion

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The proposed GAAR

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

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Review of Part IVA following Consolidated Press

Author(s): Greg DAVIES

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Review of Part IVA following Consolidated Press

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Red Series: Part IVA Masterclass

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