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General Anti-Avoidance Rules Panel

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

Last updated 24 July 2025

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.

Panel membership

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

 

QC40643