Coverart for item
The Resource Tax avoidance in Australia

Tax avoidance in Australia

Label
Tax avoidance in Australia
Title
Tax avoidance in Australia
Creator
Subject
Language
eng
Summary
The book provides a practical explanation of the main general tax avoidance provisions for income tax (Part IVA) and GST (Division 165). The explanation is placed in the context of the perceived deficiencies in the previous provisions and the elusive nature of the distinction between impermissible tax avoidance and permissible tax planning. 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 the Commissioner. It also discusses the obligations upon advisers and the potential liability they face when advising upon or acting for taxpayers
http://library.link/vocab/creatorName
Pagone, G.T
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax avoidance
  • anti-avoidance
  • GAAR
  • deductions
  • dividend stripping
  • GST
  • tax planning
Label
Tax avoidance in Australia
Instantiates
Publication
Extent
XXVI, 214 p.
Isbn
9781862877948
Label
Tax avoidance in Australia
Publication
Extent
XXVI, 214 p.
Isbn
9781862877948

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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