Browsing Mercantile Law by Subject "Part IVA"

Browsing Mercantile Law by Subject "Part IVA"

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  • The UK general anti abuse rule : lessons for Australia? 
    Kujinga, Benjamin T. (University of New South Wales, 2016)
    Australia and the UK have general anti-avoidance rules (GAAR) in their respective income tax legislation. The UK GAAR is relatively new, while the Australian GAAR, bar a number of amendments over the years, was introduced ...