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)

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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
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Income tax: scenarios on tax avoidance – 2023 No 2	Questions we've been asked	February 2023

IS 23/01 FS

Fact sheets / 2023

Reference

IS 23/01 FS

Issued

03 Feb 2023