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 consideration of the relevant facts and circumstances. We have established the GAAR Panel (the Panel) to advise on the application of the GAAR to particular arrangements.
The Panel
The Panel helps in the administration of the GAAR 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.
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.
|
Member |
Position |
|---|---|
|
Peter Walmsley (Chair) |
Deputy Chief Tax Counsel |
|
Deborah Vegar |
Assistant Commissioner |
|
Gavin O'Shea |
Assistant Commissioner |
|
Jenny Lin |
Assistant Commissioner |
|
The Hon. Kevin Lindgren AM, KC |
External consultant |
|
Tony Pane |
External consultant |
|
Tony Slater, KC |
External consultant |
|
The Hon. Ron Merkel, SC |
External consultant |
|
The Hon. Tony Pagone AM, KC |
External consultant |
|
The Hon. Jennifer Davies, KC |
External consultant |
|
Stephen Frost |
External consultant |
|
Mark Friezer |
External consultant |
Secretariat
Support for the Panel is provided by the Office of the Chief Tax Counsel.
Contact details
Email: GAAR Panel Secretariat