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Tax Avoidance in Australia
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Tax Avoidance in Australia

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Overview
Published May 2010 (The Federation Press)
ISBN: 9781862877948. Paperback, 250 pages.
Description

By G T Pagone. 

The potential application of the general anti-tax avoidance provisions is an indispensable aspect of general commercial and domestic life, professional practice and professional advice. Daily commercial transactions frequently require consideration of whether the tax avoidance provisions may have been invoked. Normal family dealings often require consideration of whether the tax avoidance provisions have been triggered. Tax Avoidance in Australia provides a practical explanation of the workings of the main general tax avoidance provisions in Australia for income tax (Part IVA) and GST (Division 165). The explanation is placed in the context of the perceived deficiencies with the previous provisions and the elusive nature of the distinction between impermissible tax avoidance and permissible tax planning. In that context the book explains each of the elements necessary for the application of the anti-avoidance provisions and looks at how the provisions have been interpreted and applied by the Courts and by the Commissioner. 

The book also looks at the obligations upon advisers and the potential liability they face when advising upon or acting for taxpayers. Every legal and accounting professional advising on tax and commercial matters will find this book a rich and useful resource through which to navigate the complex provisions that make up the general anti-tax avoidance rules. 

CONTENTS 

Foreword by The Hon Murray Gleeson AC Table of Cases/ Table of Statutes Tax Avoidance Statutory General Anti-Avoidance Rule in Australia Scheme Tax Benefit Purpose of Tax Avoidance Dividend Stripping Franking Credits and Dividend Streaming Cancelling Tax Benefits Goods and Services Tax (GST) Advising on Tax Avoidance A New Tax System (Goods and Services Tax) Act 1999 (Division 165) Income Tax Assessment Act 1936 (Part IVA) Index 

REVIEWS Exploring and illuminating the complexities of Australia's anti avoidance provisions in a lucid and meticulous work of scholarship is no small feat, and I know your book will quickly become an indispensable reference on the subject. Your book helps us narrow any gap in the views of reasonable people as to the application of these provisions. For this we are appreciative of your insightful work.  Michael D’Ascenzo, Commissioner of Taxation 

As a practitioner, I will find it an invaluable resource to quickly get to the heart of the law in relation to tax avoidance, in particular Part IVA. As a person interested in tax academia, I think it is a long awaited, unique and a significant addition to the tax law literature in Australia. Steve Southon, Senior Taxation Manager, Group Treasury, Group Taxation, National Australia Bank

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