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Tax Avoidance in Australia

Tax Avoidance in Australia

By G T Pagone

CONTENTSREVIEWS
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

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

   

Published 17 May 2010
Publisher The Federation Press
Paperback/250pp
ISBN 9781862877948
Australian RRP $125.00
International Price $115.00
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Law - Taxation
Law - Company & Securities


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