General Anti-Avoidance Rules Panel

Information about the General Anti-Avoidance Rules (GAAR) Panel role, membership lists and secretariat contact.

On this page

• Overview
• The Panel
• When matters are referred to the Panel
• Support and membership of the Panel

Overview

The application of the General Anti-Avoidance Rules (GAAR) is a serious matter, and we acknowledge that a GAAR should be applied only after careful and full consideration of the facts. We have established the GAAR Panel (the Panel) to advise on the application of GAARs to particular arrangements.

The Panel

The Panel helps in the administration of the GAARs by providing independent advice to our decision-makers on matters referred to the Panel.

It is made up of:

• business and professional people chosen for their ability to provide expert informed advice
• senior ATO staff.

Currently, the Panel meets in Sydney, with several Melbourne meetings scheduled each calendar year. It:

• has a purely consultative role
• does not make the relevant decision but its advice is considered by our decision makers
• does not investigate or find facts, or arbitrate disputed contentions
• provides advice based on contentions of fact which have been put forward by ATO staff and by the taxpayer.

When matters are referred to the Panel

Matters for which the GAARs may apply are referred to the Panel before a final decision is made. Special rules apply to the referral of private rulings and class rulings.

This is set out in paragraphs 18 to 23 of PS LA 2005/24 – Application of General Anti-Avoidance Rules.

Support and membership of the Panel

Membership of the panel is listed in the following table. As of the 2023 calendar year, the Honourable Tony Pagone AM, KC and the Honourable Jennifer Davies SC have joined the existing members of the GAAR Panel.

Secretariat

Support for the Panel is provided by the Office of the Chief Tax Counsel.

Contact details

Email: GAAR Panel Secretariat