This year has seen has seen both the first High Court case dealing with the GST anti-avoidance provisions and the first case (in any court) dealing with the promoter penalty regime. This paper, in particular, covers the Unit Trend and Ludekens cases and their implications for taxpayers and advisers.
Anti-avoidance
GST
2013
Anti-avoidance and promoter penalty regimes
Source: Victoria
Published Date: 5 Sep 2013
Individual Session
Anti-avoidance and promoter penalty regimes
Author(s):
Andrew De Wijn
Materials from this
session:
Details
- Published By: Andrew De Wijn
- Published On:5 Sep 2013
- Took place at:Langham Hotel, Melbourne
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Tags
Anti-avoidance
GST
2013
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