An analysis of the South African general anti-avoidance rules: Exploring Australian judicial experience – N Bauer and DP Schutte

ATL-Editor 16 November 2019

The decisions of recent Australian case law relating to the general anti-avoidance regime was cause for concern among the Australian tax community, as the Assistant Treasurer proclaimed that the Australian Government will protect the integrity of the Australian tax system by making amendments to the general anti-avoidance regime as a direct response to the loss of recent Part IVA court cases. In many ways, the South African and Australian general anti-avoidance rules are similar. Since uncertainties in South Africa exist regarding the interpretation and application due to the fact that the South African general anti-avoidance rules have not yet been applied on a practical basis in the courts, this article analyses the South African general anti-avoidance rules with reference to the facts of selected principles from Australian case law, which spurred on the legislative changes in Australia.

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Categories: Africa, FP News, South Africa

ATL-Editor

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ATL-Editor 29 August 2014

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ATL-Editor 26 February 2015

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ATL-Editor 28 August 2024

Zimbabwe: Recent Zimbabwe Court cases

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ATL-Editor 16 January 2016

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Some observations on Starbucks, Fiat, and their potential impact on future amendments to the arm’s length principle

Jérôme Monsenego (Stockholm University)/September 28, 2019 The General Court of the European Union has issued two awaited rulings in the Starbucks[1] and Fiat[2] cases. The length and the depth of

ATL-Editor 29 September 2019

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