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.