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Bibliographic Australian Taxation Office, Practice Statement Law Administration PS LA 2005/24, December 2005 BJ Arnold, The Long, Slow Steady Demise of the General Anti-Avoidance Rule, 2004, Canadian Tax Journal 488. David Ward et al., The Business Purpose Test and Abuse of Rights, (1985), British Tax Review 68. D. Neil MacCormick and Robert S. Summers, Interpreting Statutes: A Comparative Study, 1991. Ernst&Young, UK budget 2005: Summary of main changes, International Tax Alert, March 2005. GS Cooper (ed) Tax Avoidance and the Rule of Law, Amsterdam, IBFD Publications in Association with the Australian Tax Research Foundation, 1997, P71. Jiang,Z.D, The Administrative Use of Law in China: The Baori Gold Club Tax Case, The Columbia Journal of Asian Law, 1999. McCaw Committee, Report of the Task Force on Tax Reform, Wellington, 1982. New Zealand Government, Budget 2006, Wellington, 2006, P 45. New Zealand Treasury, Budget Speech and Fiscal Strategy Report 2000, Wellington, 2000. Inland Revenue Department, IG9702: Form and Substance in Taxation Law, Wellention, 1997 Inland Revenue Department, Mass-Marketed Tax Schemes: an Officials' Issues Paper on Suggested Legislative Amendments, Wellington, January 2002. Inland revenue Department, INA00009 Interpretation of Sections BG 1 and GB 1 of the Income Tax Act 2004, Wellington, 2004 Income Tax Laws Amendment Bill (No 2) 1981: Explanatory Memorandum (Canberra: AGPS, 1981) Inland Revenue Department, Simplifying Taxpayer Requirements, Wellington,1997. Inland Revenue (UK), Tackling Direct Tax Avoidance — Disclosure Requirements, Draft Guidance, London, May 2004, International Monetary Fund, Tax Law Design and Drafting, volume 1, 1996. KPMG, The 2006 Corporate Tax Rate Survey, 2006 82
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Tax Avoidance: Causes and Solutions
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7.1.6 Reconstruction ..............
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Acknowledgements I would like to ta
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1.0 Introduction The purpose of thi
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elates to the indirect consumption
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Direct Income tax was first imposed
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2.0 Defining tax avoidance The defi
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Net income is defined in s BC 4, fo
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Net income - net losses = taxable i
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In the case W33 37 , a dentist term
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2.3.2 Case law Newton 44 is a typic
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elated to all of the six software p
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This approach was subsequently conf
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effect of fraudulently preferring.
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Review of these rules is undertaken
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4.3 General anti-avoidance provisio
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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: impermissible tax avoidance are var
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