That's a very good point, but its one that is not just limited to Australia's tax system.
To be honest, I find the notion that an organisation like Apple would pay a tax rate of 1% is just plain puerile.
I would never set a client up in a tax haven, and most tax lawyers I know are the same. Typically, there is a lot of artificiality involved that I'm just not comfortable with.
I think you will find that over the next ten years, the use of tax havens will decrease significantly.
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