Published Date: 10 Mar 2011
The Tax Institute welcomes the Government’s decision to review the operation of the antiavoidance provisions in the income tax law. This review has been long anticipated, and is in our view, overdue. The Discussion Paper represents an opportunity to review the approach taken in both the general anti-avoidance rules (GAAR) and specific anti-avoidance provisions (SAAPs) with the aim of simplifying and streamlining the law.
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Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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