Transcription of In terpretation Statement - Inland Revenue Department
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Nterrprettatio In on State S ement Ta ax avo oidancce and d the interp pretattion off se ections BG 1 and GA 1 of the Incoome Ta ax Actt 2007. 7. 13 June 201. 13. Public Rulings s Unit O. Office of th he Chief Tax T Counse el Issued by Public Rulings Unit, Office of the Chief Tax Counsel, 13 June 2013. INTERPRETATION Statement IS 13/01. TAX AVOIDANCE AND THE INTERPRETATION OF SECTIONS BG 1 & GA 1. OF THE INCOME TAX ACT 2007. All legislative references are to the Income Tax Act 2007 unless otherwise stated. INTRODUCTION .. 2 SUMMARY .. 3 LEGISLATION .. 9 THE ROLE OF section BG 1 IN THE INCOME TAX ACT .. 11 The relationship between section BG 1 and the rest of the Act .. 11 Using and circumventing provisions, and specific and general provisions .. 13 PROVISIONS OF THE ACT OTHER THAN section BG 1 .. 14 Approach to interpretation.
3 process the Commissioner would follow when considering invoking the section. 4. A new draft statement was prepared and circulated for external comment
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