Reforming the Western Australian State Tax Anti-Avoidance Strategy

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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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Bibliographic Details
Main Author:	Wilson-Rogers, Nicole
Format:	Journal Article
Published:	University of New South Wales, Faculty of Law. Atax 2012
Online Access:	http://www.austlii.edu.au/au/journals/eJTR/2012/26.pdf http://hdl.handle.net/20.500.11937/17419

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