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  Miscellaneous 2007

The Operation of the GST Anti-Avoidance Provisions Following the Decision in VCE

Source: New South Wales

Published Date: 25 May 2007

 

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VCE is the first case on GST avoidance. This paper will examine how it compares to and contrasts with Part IVA including:
  • Differences between Division 165 and Part IVA
  • What is a reasonable alternative postulate?
  • When is a GST benefit "attributable" to a choice, application or election?
  • Does the principal effect test add anything to the dominant purpose test?
  • Is subjective motive relevant?
Author(s)

Individual Session

The Operation of the GST Anti-Avoidance Provisions Following the Decision in VCE

Author(s): Mark L Robertson , Mark Robinson
Materials from this session:

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Details

  • Published By: Mark L Robertson
  • Published On:25 May 2007
  • Took place at:Hilton Hotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

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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Miscellaneous 2007

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