Information about the Commissioner’s Interpretation Statement on tax avoidance (fact sheet)

This Fact Sheet accompanies the Commissioner’s Interpretation Statement IS 23/01 Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007.

IS 23/01 FS: Information about the Commissioner’s Interpretation Statement on tax avoidance (fact sheet)

pdf - 773.42 KB - 9 pages

Related Publications

Title	Type	Date
Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007	Interpretation statements	February 2023
Income tax: scenarios on tax avoidance - 2023 No 1	Questions we've been asked	February 2023
Income tax: scenarios on tax avoidance – 2023 No 2	Questions we've been asked	February 2023

Reference

IS 23/01 FS

Issued

03 Feb 2023