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Improving the operation of the anti-avoidance provisions in the income tax law

Published on 10 Mar 11 by THE TAX INSTITUTE

The Tax Institute welcomes the Government’s decision to review the operation of the antiavoidance provisions in the income tax law. This review has been long anticipated, and is in our view, overdue. The Discussion Paper represents an opportunity to review the approach taken in both the general anti-avoidance rules (GAAR) and specific anti-avoidance provisions (SAAPs) with the aim of simplifying and streamlining the law.


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