Policy paper

Promoters of Tax Avoidance Schemes: associated and successor entities rules

This measure details amendments to the existing Promoters of Tax Avoidance Schemes (POTAS) legislation for associated and successor entities rules.


Draft Clause

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Draft explanatory notes


This measure introduces legislation, effective from 8 March 2017, to prevent promoters of tax avoidance schemes from circumventing the POTAS regime.

Published 8 March 2017