This paper covers:
- conclusion about dominant purpose
- alternative postulates
- dichotomy between rational commercial decisions and tax planning
- the predication test
- objective purpose
- tax benefit
- advising.
maintenance
Anti-avoidance
2011
Muffled echoes of old arguments and Part IVA
Source: Western Australia
Published Date: 11 Aug 2011
Details
- Published By: Tony Pagone QC
- Published On:11 Aug 2011
- Took place at:Quay West Resort, Bunker Bay
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.
Tags
Anti-avoidance
2011
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