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  2025 GST

General anti-avoidance provisions in GST administration

Source: New South Wales

Published Date: 16 Oct 2025

 

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General anti-avoidance provisions perform a critical role in the administration of the Australian taxation system. The design of the current provisions and the jurisprudence is very much linked to income tax. There are critical differences in the way in which general anti-avoidance provisions operate in the context of indirect taxation.

  • What are the challenges of general anti-avoidance provision in the context of indirect tax?
  • How has Division 165 been deployed?
  • How does Division 165 interact with the key choices and elections under the GST Act?
  • What has happened with the “gold” cases?
  • What other mechanisms are available to counter tax avoidance in GST; and
  • Is it time to reform our approach to anti-avoidance in GST?
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Details

  • Published By: Andrew Sommer CTA
  • Published On:16 Oct 2025
  • Event Name:National GST Conference
  • Session Name:General anti-avoidance provisions in GST administration
  • Read Time:30+ minutes
  • Took place at:Hilton Sydney

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