The Courts continue making decisions on Part IVA, sometimes greatly assisting us in our day to day tax advising practice and sometimes raising further issues for our consideration. Justice Graham Hill has made several important Part IVA decisions. His presentation gives us greater insight into how the anti-avoidance provisions in income tax and GST operate when their use by the Commissioner is disputed. It includes:
- overview and comparison of general anti-avoidance provisions in ITAA and GST Acts
- is there a standard approach?
- particular issues to be learnt from the cases in arguing for or against the application of general anti-avoidance provisions.