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we’ve been asked (QWBA) is one of two QWBAs that updates tax avoidance scenarios from earlier QWBAs that have become outdated.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IS 13/01 has been replaced by IS 23/01: “Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007”.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

Legislative References

Income Tax Act 2007 – ss BG 1, GA 1

QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2

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Related Publications

Title	Type	Date
Income tax: scenarios on tax avoidance - 2023 No 1	Questions we've been asked	February 2023
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
Information about the Commissioner’s Interpretation Statement on tax avoidance (fact sheet)	Fact sheets	February 2023

QB 23/02

Questions we've been asked / 2023

Reference

QB 23/02

Issued

03 Feb 2023