Anti-avoidance provision: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Spacing & classification.) |
imported>Doug Williamson m (Add cross-reference to GAAR.) |
||
| Line 4: | Line 4: | ||
The intention of anti-avoidance provisions is to make attempted tax avoidance ineffective for tax purposes. | The intention of anti-avoidance provisions is to make attempted tax avoidance ineffective for tax purposes. | ||
== See also == | == See also == | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[GAAR]] | |||
[[Category:Taxation]] | [[Category:Taxation]] | ||
Revision as of 16:38, 26 September 2013
Tax.
A rule introduced by governments and/or tax authorities to combat the avoidance of tax.
The intention of anti-avoidance provisions is to make attempted tax avoidance ineffective for tax purposes.
