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  Miscellaneous 2021

The new principal purpose test in anti-avoidance rules

Source: National

Published Date: 22 Apr 2021

 

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This video covers:
  • The context and background to those rules and their significance to the financial services industry
  • The difference between the principal purpose test and Part
  • The ATO's published approach to the principal purpose test and
  • How a Court may approach a case requiring it to assess the principal purpose test.

Individual Session

The new principal purpose test in anti-avoidance rules

Author(s): Khai-Yin Lim , Jennifer Batrouney AM KC
Materials from this session:

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