The Commissioner's obligation to make compensating adjutsments for income tax and GST in Australia and New Zealand Kalmen Datt and Mark Keating
By: Datt, Kalmen
.
Contributor(s): Keating, Mark.
Material type: 
ArticlePublisher: 2018Subject(s): RENTA | IMPUESTOS | IMPUESTO SOBRE EL VALOR AÑADIDO | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 33 (3), 2018, p. 465-495Summary: Both Australia and New Zealand (NZ) have enacted general anti-avoidance rules (GAARs) for income tax and goods and services tax (GST) and the Commissioner may, if he/she believes the GAAR has been breached, issue a determination to negate the benefit the avoider or another taxpayer obtains from the transaction.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2018/3-3 (Browse shelf) | Available | OP 1867/2018/3-3 |
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Resumen.
Both Australia and New Zealand (NZ) have enacted general anti-avoidance rules (GAARs) for income tax and goods and services tax (GST) and the Commissioner may, if he/she believes the GAAR has been breached, issue a determination to negate the benefit the avoider or another taxpayer obtains from the transaction.
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