PUB00305: Review of interpretation statement on tax avoidance

The Commissioner is undertaking a review of the Interpretation Statement on Tax Avoidance and the Interpretation of Sections BG 1 and GA 1 of the Income Tax Act 2007 (IS 13/01). As part of this review we invite taxpayers and advisers to comment and make suggestions on the content and usefulness of the Interpretation Statement based on their practical experiences in using it. We will use your feedback to assess whether it would be helpful to update the Interpretation Statement. You can find more information and a link to IS 13/01 in the document below.

Comment deadline: 15 September 2017

PUB00305 - PDF format (156kb | 2 pages)