Corrs tax newsletter: February edition

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6 February 2013

In this edition we discuss:

  • The Part IVA changes - Exposure draft legislation is set to restore the dominant purpose test to its central role in the general anti-avoidance rule.
  • Are best endevours taxable supplies? - The High Court has held that Qantas is liable to pay GST whether or not the passenger flies.
  • Australia's new Tax Commissioner, Chris Jordan - The Australian Taxation office has a new Commissioner. We take a look at his credentials for the job.


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The content of this publication is for reference purposes only. It is current at the date of publication. This content does not constitute legal advice and should not be relied upon as such. Legal advice about your specific circumstances should always be obtained before taking any action based on this publication.


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Simon Mifsud

Senior Associate. Sydney
+61 2 9210 6197

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