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Whiter than white?: the new impoved general anti-avoidance rule

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Published on 19 Jul 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper discusses some of the tax planning issues from the ATO point of view, what the dominant purpose could be and some of the issues that may occur, plus an example from the UK.

Author profile

Mark POOLE
Mark is a Partner in KPMG’s Corporate Tax Division and Legal Practitioner Director of KPMG Tax Lawyers Pty Limited. Mark specialises in taxation of capital raisings and mergers & acquisitions. Mark joined KPMG after working for 15 years with another Big Four accounting firm and four years as a solicitor. Mark has written numerous technical papers in the areas of corporate restructures and the taxation of debt and equity. He was educated at St John’s College, Cambridge and has a honours degree in law from Monash University, Victoria.
Current at 9 February 2009
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This was presented at Red Series: Part IVA Masterclass .

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