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Anti-Avoidance and the Tax Office

Published on 24 Mar 01 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper looks at the ATO's current views on the interpretation of tax avoidance laws.

Author profile

Michael D'Ascenzo
Michael D’Ascenzo AO has been recognised internationally for his leadership and expertise in taxation, administration, governance and policy. Michael was Commissioner of Taxation from January 2006 to December 2012, where he championed values that put taxpayers and the community at the centre of ATO thinking. In January 2010, he was appointed an Officer of the Order of Australia for service to public administration, and in 2012 he received the Chartered Accountants’ Federal Government Leader of the Year Award. Michael has been a member of the Foreign Investment Review Board, a non-executive director of Australia Post and a member of the Clean Energy Regulator. In addition, Michael has been active in assisting the modernisation of fiscal systems and tax administrations internationally, bringing his expertise to bear in assisting global fiscal stability. Michael is an adjunct professor at UNSW and has been a professorial fellow at the University of Melbourne. Michael is a Fellow of the Australian Institute of Company Directors; Fellow and Life Member of Certified Practising Accountants; a member of Chartered Accountants Australia and New Zealand; and a Fellow of the Australian Risk Policy Institute. - Current at 29 August 2023
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This was presented at 15TH NATIONAL CONVENTION - AHEAD OF THE WAVE .

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Individual sessions

Planning for the Utilisation of Group Losses

Author(s):  Tony COOPER

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Existing Trading Structures

Author(s):  Richard J FRIEND

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Tax Reform Update: Establishing our Current Position

Author(s):  Tony STOLAREK

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Anti Avoidance and the Tax Office

Author(s):  Tony PAGONE QC

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Anti-Avoidance and the Tax Office

Author(s):  Michael D'ASCENZO

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Business Changes and Reorganisations

Author(s):  Les SZEKELY

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Private Investment Structures

Author(s):  Peter RILEY

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Simplified Tax System

Author(s):  Michael HINE

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The Too Hard Basket - Dealing with Old Tax Problems

Author(s):  Arlene MACDONALD

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Planning for the Bigger End of Business Groups

Author(s):  Paul KRAKAUER

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Tax Reform - Where are we?

Author(s):  Alice MCCLEARY

Materials from this session:

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