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14 J. Austl. Tax'n 1 (2012)

handle is hein.journals/jouaustx14 and id is 1 raw text is: By Chris Atkinson
1. INTRODUCTION
Tax avoidance has existed as long as there has been taxation. 1
Avoidance activities reduce government revenue and undermine the
integrity  and  equity   of the   tax  system. 2 Governments     in  all
jurisdictions face the issue of how to combat it. Many jurisdictions
have introduced a statutory general anti-avoidance rule (GAAR) as a
primary mechanism     to target avoidance.3 Even the UK, one of the
LLM graduate, Cambridge University.
1Krishna notes that over 6000 years ago some Mesopotamian citizens swam across
a river to avoid a toll on the use of a ferry: V Krishna, Tax Avoidance: The General
Anti-Avoidance Rule (Carswell, 1990) 8.
2 Review of Business Taxation, A Tax System Redesigned More Certain, Equitable
and Durable (1999) 7.
Australia: Income Tax Assessment Act 1936 (Cth) pt IVA (ITAA 1936 (eth));
Canada: Income Tax Act, RSC 1985 c 1 s 245 (ITA 1985 (Canada)); Germany:
Abgabenordnung [General Tax Code] (Germany) § 42; Hong Kong: Inland Revenue
Ordinance (Hong Kong) cap 112, s 61A; Ireland: Taxes Consolidation Act 1997
(Ireland) s 811; New Zealand: Income Tax Act 2007 (NZ) s BG 1, s GA 1 (ITA 2007
(NZ)); South Africa: Income Tax Act 1962 (South Africa) ss 80A-80T.

(2012) 14(1)

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