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Choices and elections: No longer a protected species


This article critically reviews the operation of the GST anti-avoidance rules in Div 165 of the A New Tax System (Goods and Services Tax) Act 1999 in the context of the decisions in FCT v Unit Trend Services Pty Ltd and VCE and FCT. On the basis of the analysis in this article, it will be demonstrated that the use of choices or elections as part of a scheme will not immunise the scheme from the operation of the anti-avoidance provisions.

The article critically analyses whether these decisions enable us to predict how other anti-avoidance rules may apply in the context of choices and elections.

Author profile

Thomas Delany CTA
Tom is the principal in Tax Partner Pty Ltd which provides tax training and tax consultancy services to accounting and legal firms. The tax training includes a suite of professional development courses on various tax topics and the tax consultancy services includes a wide range of tax advisory services such as high level tax planning in addition to preparing tax advices, private ruling requests and objections and dealing with a variety of tax related topics. Up to December 2013 Tom held the position of Senior Lecturer in Taxation Law and Practice subjects in the School of Law and Justice at the University of Southern Queensland. Tom regularly presents tax seminars to accountants, lawyers and business owners. Tom has been widely published on taxation issues. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCPA, FIPA, Chartered Accountant, Tax Agent and a Chartered Tax Adviser. - Current at 21 February 2018
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