ITAA 1936 s IVA

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

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

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

Australian resident entities using promoted tax schemes in Samoa to claim purported deductions and conceal income or assets

The use of an unrelated trust to circumvent superannuation lending restrictions

The use of an unrelated trust to access funds of a private company in an attempt to circumvent Division 7A

Gift deductions for donation of pharmaceuticals to charities operating overseas

Loans to members of companies limited by guarantee and the operation of Division 7A

Certain labour hire arrangements utilising a discretionary trust to split income

Deductibility of unpaid directors fees

Non disclosure of foreign source income by Australian tax residents

New Zealand Foreign Trust arrangements

Structured financial products that exploit franking credits and other tax benefits

Accessing private company profits through a dividend access share arrangement attempting to circumvent taxation laws