Graeme Cooper -

Oct 10, 2024 | lsj.com.au | Hugh Paynter |Ryan Leslie |Graeme Cooper |Graeme Cooper -

A A A By , and - Oct 11, 2024 8:00 am AEDT Snapshot The first application by a court of Australia’s enhanced general anti-avoidance rule, the diverted profits tax, has led to more questions than answers and a High Court appeal is likely. The judgment, as it stands, grapples with nascent tax law issues but also broader issues in complex commercial contract analysis. This article analyses the implications of the divided judgment and forecasts the remaining legal questions the High Court may...