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Anti-Avoidance and the Tax Office
Published on 24 Mar 01 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This powerpoint presentation 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
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 COOPERMaterials from this session:
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Existing Trading Structures
Author(s): Richard J FRIENDMaterials from this session:
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Tax Reform Update: Establishing our Current Position
Author(s): Tony STOLAREKMaterials from this session:
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Anti Avoidance and the Tax Office
Author(s): Tony PAGONE QCMaterials from this session:
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Anti-Avoidance and the Tax Office
Author(s): Michael D'ASCENZOMaterials from this session:
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Business Changes and Reorganisations
Author(s): Les SZEKELYMaterials from this session:
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Capital Gains Tax: Minimising Capital Gains Tax
Author(s): Mark L ROBERTSONMaterials from this session:
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Private Investment Structures
Author(s): Peter RILEYMaterials from this session:
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Simplified Tax System
Author(s): Michael HINEMaterials from this session:
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The Too Hard Basket - Dealing with Old Tax Problems
Author(s): Arlene MACDONALDMaterials from this session:
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Planning for the Bigger End of Business Groups
Author(s): Paul KRAKAUERMaterials from this session:
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Alienation of Personal Services Income
Author(s): Peter MOLTONIMaterials from this session:
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Tax Reform - Where are we?
Author(s): Alice MCCLEARYMaterials from this session:
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