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This subject examines both general and specific anti-avoidance provisions in Australia and in comparable jurisdictions. The subject will examine in detail the provisions of Part IVA of the Income Tax Assessment Act 1936 (Cth), as well as its Goods and Services Tax (GST) equivalent, and consider the differences between permissible tax planning and impermissible tax avoidance.
Principal topics include:
- Concepts of tax avoidance
- General anti-avoidance provisions
- Specific anti-avoidance provisions
- Judicial responses to tax avoidance
- Obligations of taxpayers and advisers in relation to tax avoidance
- Tax avoidance and consolidation.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the policies, detailed rules and current practical problems involved in the area of tax avoidance
- Have an advanced understanding of the relevant legislation and case law in the area of tax avoidance
- Be aware of the current law and policy affecting selected important current issues of tax law and tax administration in the area of tax avoidance
- Have an ability to identify and resolve tax problems and issues at an advanced level from theoretical and practical perspectives in the area of tax avoidance.
Last updated: 6 December 2019