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The proposed GAAR

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

This powerpoint presentation discusses what the proposed new changes are from the Ralph report. It discusses an important UK case, the dominant purpose and some issues that may occur.

Author profile:

Mark POOLE
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15 years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009
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This was presented at Red Series: Part IVA Masterclass .

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