Tax Avoidance in Australia |
|
| Author:
| Pagone, G. T. |
| ISBN: | 978-1-86287-794-8 |
| Publication Date: | May 2010 |
| Publisher: | Federation Press
|
| Book Format: | Paperback |
| List Price: | AUD $125.00 |
Book Description:
|
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. 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...
More DescriptionThe potential application of the general anti-tax avoidance provisions is an indispensable aspect of general commercial and domestic life, professional practice and professional advice. 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.