Anti-avoidance regimes in Australian tax law
Published Date: 27 Mar 2025
Most tax practitioners will be familiar with the general anti-avoidance rule in Part IVA of the Income Tax Assessment Act 1936. However, there are a myriad of other anti-avoidance regimes within the Australian tax law.
This session covers:
- What anti-avoidance regimes exist in Australia
- How has the Commissioner applied the anti-avoidance regimes in practice; and
- What are the trends is the application of anti-avoidance rules and lessons from the cases determined by the courts.
Individual Session
Details
- Published By: Daniel Mcinerney KC
- Published On:27 Mar 2025
- Event Name:Financial Services Taxation Conference
- Session Name:Anti-avoidance regimes in Australian tax law
- Listen Time:1+ hour
- Took place at:Crown Sydney
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