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QB 23/02
03 Feb 2023

Income tax: scenarios on tax avoidance – 2023 No 2

This Question we’ve been asked (QWBA) is one of two QWBAs that updates tax avoidance scenarios from earlier QWBAs that have become outdated. The earlier QWBAs were based on the Commissioner’s statement on tax avoidance published in 2013 (IS 13/01).

IS 13/01 has been replaced by IS 23/01: “Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007”.

This item replaces: QB 15/11 (scenario 1) and (scenario 3)

Tax Information Bulletin Vol 35 No 2, March 2023

Income Tax Act 2007 – ss BG 1, GA 1