The Resource Australia to reform its general anti-avoidance regime

Australia to reform its general anti-avoidance regime

Label
Australia to reform its general anti-avoidance regime
Title
Australia to reform its general anti-avoidance regime
Creator
Subject
Language
eng
Summary
After a series of court losses suffered by the Commissioner of Taxation, Australia's general anti-avoidance regime (GAAR), Part IVA, looks set to undergo a significant modification to its scope and application. This article explores the reasons motivating the reform and why taxpayers need to keep track of the changes
Citation source
In: International tax review. - London. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Friezer, M.L
  • Boyagi, J
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • GAAR
  • retroactivity
Label
Australia to reform its general anti-avoidance regime
Instantiates
Publication
Label
Australia to reform its general anti-avoidance regime
Publication

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