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PUB00305 QB 1: Income tax: scenarios on tax avoidance – reissue of QB 14/11 scenario 1 and QB 15/11 scenario 2

This Question we’ve been asked (QWBA) updates and reissues tax avoidance scenarios from earlier QWBA that have become outdated.  The earlier QWBA were based on the Commissioner’s statement on tax avoidance published in 2013 (IS 13/01), which will be replaced by a new interpretation statement that is also at consultation.

Deadline for comment: 31 March 2021 (extended)