Anti-Avoidance provisions applied to scheme taking advantage of CGT concessions - Track's case Background
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Anti-Avoidance provisions applied to scheme taking advantage of CGT concessions - Track's case

- 05 February 2015

In Track and Ors and Commissioner of Taxation [2015] AATA 45, the AAT has held that Pt IVA (the general Anti-Avoidance provisions) applied to a scheme carried out by several taxpayers to take advantage of the CGT small business concessions.