Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties

What this Practice Statement is about

What you should do if you consider that a purpose test may apply

Purpose tests in rulings, advance pricing arrangements and settlements

Denial of a benefit under a purpose test

Requests under paragraph 4 of Article 7 of the MLI

Framing questions and documents

MLI PPT – background and relevant considerations

More information