The Australian Taxation Office has launched a consultation on a draft practice statement for administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties.
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Treaty anti-abuse rules PS LA released for consultation
We have released a draft Law Administration Practice Statement PS LA 2019/D2 Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties.
The d…