Westpac: the Holy Grail of tax avoidance?
In this paper the writer looks to see whether the current anti-avoidance provisions are being correctly applied. It looks at the application of these provisions in light of the judgment of Elmiger and Another v Commissioner of Inland Revenue since this was the approach promulgated by Dr A. M. Findla...
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| Format: | Others |
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Auckland University of Technology,
2012-04-05T01:45:08Z.
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| Online Access: | Get fulltext |