Decision impact statement on Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust [2023] FCAFC 19
The Decision impact statement outlines the ATO’s response to the Full Federal Court decision, which concerned the application of the dominant purpose test and the principal effect test under the general anti-avoidance provisions in Division 165 of the A New Tax System (Goods and Services Tax) Act 1999.
The Decision impact statement on Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust [2023] FCAFC 19 published on 20 July 2023. Comments period closes on 18 August 2023.
Source: ATO
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