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Attestation of Authorship I hereby declare that this submission is my own work and that, to the best of my knowledge and belief, it contains no material previously published or written by another person (except where explicitly defined in the acknowledgements), nor material which to a substantial extent has been submitted for the award of any other degree or diploma of a university or other institution of higher learning. Zhang, Ling (Becky)
Acknowledgements I would like to take this opportunity to thank Professor Chris Ohms who provided invaluable guidance throughout the research process, and also my family for their sacrifices, support and love.
Page 1 and 2: Tax Avoidance: Causes and Solutions
Page 3: 7.1.6 Reconstruction ..............
Page 7 and 8: 1.0 Introduction The purpose of thi
Page 9 and 10: elates to the indirect consumption
Page 11 and 12: Direct Income tax was first imposed
Page 13 and 14: 2.0 Defining tax avoidance The defi
Page 15 and 16: Net income is defined in s BC 4, fo
Page 17 and 18: Net income - net losses = taxable i
Page 19 and 20: In the case W33 37 , a dentist term
Page 21 and 22: 2.3.2 Case law Newton 44 is a typic
Page 23 and 24: elated to all of the six software p
Page 25 and 26: This approach was subsequently conf
Page 27 and 28: effect of fraudulently preferring.
Page 29 and 30: Review of these rules is undertaken
Page 31 and 32: 4.3 General anti-avoidance provisio
Page 33 and 34: probably are not identical as to su
Page 35 and 36: administration must undergo a speci
Page 37 and 38: 6.0 Legislative - specific rules 6.
Page 39 and 40: Section GC 9 is aimed at nullifying
Page 41 and 42: is a trustee in relation to any sha
Page 43 and 44: Section CB 13 covers the situation
Page 45 and 46: limitations on loss deductions by p
Page 47 and 48: “(1) Avoidance Arrangement Void A
Page 49 and 50: Steps 1 to 3 are the three elements
Page 51 and 52: contracts and agreements so as to e
Page 53 and 54: As Baragwanath J noted: “It is to
Page 55 and 56:
Therefore, as suggested by Trebilco
Page 57 and 58:
incurs ... Income tax is avoided ..
Page 59 and 60:
If there is more than one purpose,
Page 61 and 62:
“Whatever difficulties there may
Page 63 and 64:
section GB 1(1) to adjust the incom
Page 65 and 66:
7.1.7.1 Peterson v CIR The factual
Page 67 and 68:
against profits the capital costs o
Page 69 and 70:
The minority’s opinion was that t
Page 71 and 72:
which is less than the whole of an
Page 73 and 74:
(v) the result in relation to the o
Page 75 and 76:
change his mind. There are, perhaps
Page 77 and 78:
7.2.1.5 Recent developments In Dece
Page 79 and 80:
Under section 245 (4), section 245(
Page 81 and 82:
system include: a broader and speci
Page 83 and 84:
8.3.2 Generally anti-avoidance rule
Page 85 and 86:
impermissible tax avoidance are var
Page 87:
Robert W. Maas ed., Tolley’s Anti
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