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Clever GST transactions - are the anti-avoidance provisions cleverer?
Published on 01 Nov 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Tax Commissioner has amended the GST legislation and applied the general anti-avoidance measures in Division 165 to cancel unintended tax benefits from property and construction management. Here, tax disputes lawyers Stephen Jones and Umberto Torresi explore what these measures might mean for the future.