shopping_cart

Your shopping cart is empty

What is the point of having Pt IVA?

Member Price: $35.00
Non Member Price: $45.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Dec 17 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

In much larger, developed economies than Australia, those of the United States of America and the United Kingdom, tax avoidance is or has been addressed not by progressively more intricate general anti-avoidance rules (GAAR) but rather by judicially developed notions of fiscal nullity and fiscal sham. This article considers whether the quest for certainty of application via a GAAR is an illusion and whether, in conjunction with our traditional understanding of sham an adoption of these judicially developed notions and their application as a case by case basis might be just as, if not more effective, then a GAAR in dealing with tax avoidance.

Author profile

Hon Justice The Hon. Justice Logan
Justice Logan was appointed to the Federal Court in September 2007. He graduated from the University of Queensland with a Bachelor of Economics and Bachelor of Laws. Justice Logan was admitted to the Queensland Bar in 1980, when working in the Commonwealth Crown Solicitor’s office in Brisbane. He commenced private practice at the Queensland Bar in 1984 and was appointed Senior Counsel in 1999. Before his appointment to the bench, Justice Logan practised extensively in Commonwealth and state revenue law. - Current at 16 October 2014
Click here to expand/collapse more articles by Justice John LOGAN.

 

Copyright Statement