Interactive Revision · Chapter 11
Chapter 11: Tax Planning, Tax Avoidance, Integrity Rules and Part IVA Click a square and type one letter. Select Check answers . Correct letters turn green with ✓; incorrect letters turn red with ✕. Change any red letter and check again. The answer key is on a separate page.
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Across 1. Tax benefit identified under the general anti-avoidance rule.3. Illegal concealment or falsification.5. Broad concept central to Part IVA.6. Timing/integrity rules may spread prepaid deductions.8. Provision containing the core Part IVA purpose test.10. Division 6AA integrity rules for certain income of minors.12. Arrangement seeking tax advantage that may attract integrity rules.14. High Court authority on Part IVA purpose analysis.15. Economic and legal reality assessed alongside form.16. General anti-avoidance regime in ITAA36.17. Lawful arranging of affairs within the tax law.18. High Court authority showing commerciality and tax purpose can coexist.Down 2. Authority concerning disproportionate deductions and tax-motivated arrangements.4. Substitution rules protecting the tax base in non-arm’s-length dealings.7. Authority concerning interest, associated arrangements and income nexus.8. Provision empowering cancellation of a tax benefit.9. Personal services income rules restricting income splitting.11. Rules designed to protect the intended operation of the tax base.13. Related-person payment rules can limit deductions.19. Objective dominant-purpose inquiry under Part IVA.Taxation Law in Australia • Interactive Revision • JUNIQ