澳大利亚反避税一瞥漆秀岚编译一、前言澳大利亚１９８１年的新税法插入了《所得税评估办法》的第４Ａ部分的内容，以此代替原法律中第２６０节的反避税条款。因为原条款涉及的范围太宽以至让人无所适从，税务局于是就让其无疾而终。但是，现在的第４Ａ部分仍有不少弊端，... A glance at anti-avoidance in Australia Paint Xiu-lan Compilation I. Preface Australia’s 1981 new tax code incorporates Section 4A of the Income Tax Assessment as a substitute for anti-avoidance clause in Section 260 of the original law. Because the original terms involved in the scope is too wide and confused, so the Inland Revenue Department let it out of tactics. However, there are still some shortcomings in the fourth part of the current, ...