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International Law
: Australian Regulatory Compliance ReviewReview of income tax avoidance
By David Jacobson
The Assistant Treasurer has released a discussion paper titled Improving the operation of the anti-avoidance provisions in the income tax law. The discussion paper considers ways to consolidate, streamline and improve the operation of the anti?avoidance provisions.
It is a useful discussion of the general anti-avoidance rule and recent High Court decisions.
Full post as published by Australian Regulatory Compliance Review on November 18, 2010 (boomark / email).
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