ARTICLE · 24 NOVEMBER 2010

The Treasury invites views on anti-tax avoidance rules

Norton Rose Fulbright Australia

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The Australian Treasury has published a discussion paper as part of a review of the operation of anti-avoidance provisions in Australia’s income tax laws. The stated aim of the review is to improve the integrity, certainty and simplicity of those laws. The paper looks at both the general anti-avoidance rule (GAAR) in Part IVA of the Income Tax Assessment Act 1936 (Cth), as well as a range of specific anti-avoidance provisions (SAAPs) scattered throughout the income tax legislation.

AustraliaTax

Peter Norman

Claire Falkner (Formerly With Norton Rose Fulbright Australia)

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The Australian Treasury has published a discussion paper as part of a review of the operation of anti-avoidance provisions in Australia's income tax laws. The stated aim of the review is to improve the integrity, certainty and simplicity of those laws. The paper looks at both the general anti-avoidance rule (GAAR) in Part IVA of the Income Tax Assessment Act 1936 (Cth) , as well as a range of specific anti-avoidance provisions (SAAPs) scattered throughout the income tax legislation.

In the more integrity-focussed part of the paper, the key proposal in relation to the GAAR is that the definition of 'tax benefit' should be expanded. Three alternative approaches to this expansion are identified:

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