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PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule - Austaxpolicy: The Tax and Transfer Policy Blog

Summary by Austaxpolicy: The Tax and Transfer Policy Blog
The PepsiCo case will be the first opportunity the High Court has had to consider the general anti-avoidance rule after its 2013 and 2017 amendments.
DisclaimerThis story is only covered by news sources that have yet to be evaluated by the independent media monitoring agencies we use to assess the quality and reliability of news outlets on our platform. Learn more here.

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Austaxpolicy: The Tax and Transfer Policy BlogAustaxpolicy: The Tax and Transfer Policy Blog

PepsiCo Case: High Court of Australia Revisits the Income Tax General Anti-Avoidance Rule - Austaxpolicy: The Tax and Transfer Policy Blog

The PepsiCo case will be the first opportunity the High Court has had to consider the general anti-avoidance rule after its 2013 and 2017 amendments.

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Austaxpolicy: The Tax and Transfer Policy Blog broke the news in on Monday, April 21, 2025.
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