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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

 
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?

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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 Robinson
  • Published On:25 May 2007
  • Took place at:Hilton Hotel, Sydney

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