It is well known that the income tax legislation contains extensive provisions preventing taxpayers from avoiding and minimising tax liability; those provisions have been the subject of extensive and rigorous examination by the Courts and commentators. The taxation legislation of the States and Territories contain anti-avoidance provisions but these have rarely been examined judicially or been the subject of professional discussion. This paper:
- provides an overview of some of the relevant State and Territory laws
- examines a number of cases that have interpreted those provisions
- comments on the recent amendments.