BKM504000 - The Code commitments – tax planning: contents

1. BKM504050

   Introduction
2. BKM504100

   The “intentions of Parliament”
3. BKM504150

   Background
4. BKM504200

   Methodology
5. BKM504250

   Supporting genuine commercial activity
6. BKM504300

   Tax results for the bank
7. BKM504350

   Are the tax consequences of the proposed transaction inconsistent with the underlying economic consequences?
8. BKM504400

   The Legislation
9. BKM504450

   Established Practice
10. BKM504500

    Reasonable belief test
11. BKM504550

    Code approaches
12. BKM504600

    Is the transaction within the GAAR?
13. BKM504650

    Technical challenge and legislative change
14. BKM504700

    Purpose tests
15. BKM504750

    Examples
16. BKM504800

    Promotion
17. BKM504850

    Remuneration packages and the meaning of “proper amounts of tax”