Reforming the Western Australian State Tax Anti-Avoidance Strategy
The Australian Review of Business Taxation (“RBT”)1 provides that tax avoidance occurs where there is a misuse of the law, such as the exploitation of loopholes in the legislation, to achieve a tax outcome that was not intended by parliament. Tax avoidance presents an unremitting challenge to the in...
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| Format: | Journal Article |
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University of New South Wales, Faculty of Law. Atax
2012
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| Online Access: | http://www.austlii.edu.au/au/journals/eJTR/2012/26.pdf http://hdl.handle.net/20.500.11937/17419 |