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Scheme New Zealand or An Example of The Operation of Div 165

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Author Info
Justice Graham Hill
Abstract

There is no decided case in Australia yet regarding the application of general anti-avoidance rules to a transaction with respect to GST. However, this has been considered to some extent in a recent case in New Zealand, TRA No 001/02 v Commissioner of Inland Revenue. This paper considers the decision made by the New Zealand Taxation Review Authority on that case as a vehicle for speculating on the outcome under the general anti-avoidance rules contained in the Australian GST Act, had a scheme equivalent to the New Zealand scheme been implemented in Australia.

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Publisher Info
Paper provided by ATAX, University of New South Wales in its series Taxation with number eJournal of Tax Research Vol 1 No. 2.

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Length: 14 pages
Date of creation: 10 Dec 2003
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Handle: RePEc:nsw:discus:63

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Keywords: anti-avoidance New Zealand Australia

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