ITAA 1936 s 251K

Profit washing scheme using a trust and a loss entity

Liquidation of entities to avoid the payment of tax liability

Foreign residents attempting to avoid Australian capital gains tax by certain 'staggered sell down' arrangements

Foreign residents exploiting asset valuations to avoid capital gains tax

Re-characterising capital losses as revenue losses

Managed Investment Schemes: Purported partnership participation

Interest deduction generators involving promoter controlled companies

R&D tax offset abuse through registered research agencies