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Exposure Draft: Ensuring the effectiveness of the income tax general antiavoidance rule

Published on 19 Dec 12 by THE TAX INSTITUTE

The Tax Institute makes this submission in response to the exposure draft of legislation ("ED") and draft explanatory memorandum ("Draft EM") to effect the Government‘s announced intention to "ensure the continued effectiveness of the general anti-avoidance rule in Part IVA of the Income Tax Assessment Act 1936." ("Part IVA").

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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