Managed Investment Schemes: Purported partnership participation

Artificially creating capital losses through default beneficiary arrangement to offset capital gains

Payment of inflated insurance premiums to a related party

Circumvention of in-house asset rules by self-managed superannuation funds using related party agreements

Life insurance bonds issued by tax haven entities

Discretionary Option Arrangement

Uncommercial offshore superannuation trusts

Certain cross-border Prepaid Forward Purchase Agreements

Interest deduction generators involving promoter controlled companies

R&D tax offset abuse through registered research agencies

Bringing forward deductions to rehabilitate a mine site

Land owner's use of a registered associate to maximise input tax credit entitlements and reduce Goods and Services Tax (GST) payable under the margin scheme

Use of an associate to obtain Goods and Services Tax ('GST') benefits on construction of residential premises for lease

Use of uncommercial indirect marketing arrangements to reduce wine equalisation tax (WET)

Uncommercial contract manufacture arrangements to claim the wine equalisation tax (WET) producer rebate

Exploitation of 1999 superannuation transitional provisions to obtain taxation and regulatory benefits

Contrived cross-border arrangements that seek to generate debt deductions for non-assessable non-exempt income

GST - interposing an associated 'financial supply facilitator' to enhance claims for reduced input tax credits for expenses incurred in the course of a company takeover

Circumvention of Excess Contributions Tax

Non market value acquisition of shares or share options by a self-managed superannuation fund