• General Anti-Avoidance Rules Panel

    The application of the General Anti-Avoidance Rules (GAAR) Panel 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 helps us in our administration of the GAARs by providing independent advice to our decision-makers on matters referred to it. The Panel is made up of:

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

    The Panel:

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

    When are matters referred to the Panel

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

    Find out more

    Refer to paragraphs 19 to 22External Link of PS LA 2005/24External Link Application of General Anti-Avoidance Rules.

    End of find out more

    Membership

    Support and membership of the Panel

    Membership of the panel at 1 August 2015 is:

    Melbourne panel

    Jonathan Woodger (Chair)

    Deputy Chief Tax Counsel

    Fiona Knight

    Senior Tax Counsel

    Tim Dyce

    Deputy Commissioner

    The Hon. Ron Merkel, QC

    External consultant

    Ann O’Connell

    External consultant

    Peter Murray

    External consultant

    Tim Neilson

    External consultant

    Sydney panel

    Peter Walmsley (Chair)

    Deputy Chief Tax Counsel

    John Evans

    Senior Tax Counsel

    Tim Dyce

    Deputy Commissioner

    The Hon. Roger Gyles AO, QC

    External consultant

    The Hon. Kevin Lindgren AM, QC

    External consultant

    Tony Pane

    External consultant

    David Williams

    External consultant

    Secretariat

    Support for the panel is provided by the Tax Counsel Network.

    Contact details

    Teresa Viero (03) 9285 1777

      Last modified: 15 Sep 2015QC 40643