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A Comparison of the General Anti-Avoidance Provisions in the Australian and South African Income Tax Acts With Reference to Whether or Not the South African Anti-Avoidance Provisions Would Have Been Applicable to the Facts of FCT v Spotless Services Limited

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  • D A Warneke

Abstract

The decision of the Australian Courts in the case of FCT v Spotless Services Limited was cause for considerable concern among the ranks of the Australian tax fraternity. The decision hinged on an application of the general anti-avoidance provisions (contained in sections 177A-177G) of the Australian Income Tax Assessment Act. The purpose of this paper is to compare the general anti-avoidance provisions of the Australian and South African Income Tax Acts in order to ascertain whether or not, based on the facts of the case, a South African Tax Court would have come to a similar conclusion as that reached by the Australian Court.

Suggested Citation

  • D A Warneke, 2005. "A Comparison of the General Anti-Avoidance Provisions in the Australian and South African Income Tax Acts With Reference to Whether or Not the South African Anti-Avoidance Provisions Would Have Been A," South African Journal of Accounting Research, Taylor & Francis Journals, vol. 19(1), pages 91-102, January.
    • Handle: RePEc:taf:rsarxx:v:19:y:2005:i:1:p:91-102
    DOI: 10.1080/10291954.2005.11435113
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