In both Australia and the U.S., the tax anti-avoidance law has evolved to include two common doctrinal components. One … a more normal, Plan A course of action. Australia's Part IVA has been applied to invalidate a planning step that is part …-motivated merger and acquisition transactions generally are not vulnerable under U.S. law. In Australia, tax anti-avoidance law is …

different from other kinds of assets. Whereas previously Australia's tax system allowed primary producers to use either a market …

particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for …

This article explores the influence of UK tax concepts on the development of the income tax in Australia. It shows how … impact of the UK's capital gains tax (CGT) provisions on the development of Australia's own CGT regime in the latter half of … taxed in Australia. The article also argues that the influence is not always direct, and nor is it always one way …

. This paper analyses the language, the style and the presentation of Australia's tax statutes - that is, the words chosen by …