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

Author

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  • 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.

Suggested Citation

  • Justice Graham Hill, 2003. "Scheme New Zealand or An Example of The Operation of Div 165," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
    • Handle: RePEc:nsw:discus:63
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    File URL: http://www.atax.unsw.edu.au/ejtr.html
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