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The Evolution of Australia’s GAAR: From Peabody to PepsiCo

Neil Pereira

Bulletin for International Taxation2026https://doi.org/10.59403/1sa3dr2article
ABDC B
Weight
0.50

Abstract

This article examines the evolution of Australia’s GAAR under Part IVA of the ITAA 1936, tracing legislative reforms, key judicial interpretations and the refinement of core concepts such as the “dominant purpose” test and “reasonable alternative”. It highlights the ongoing balance between curbing contrived tax avoidance and protecting genuine commercial transactions, with PepsiCo marking a pivotal recalibration.

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https://doi.org/https://doi.org/10.59403/1sa3dr2

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@article{neil2026,
  title        = {{The Evolution of Australia’s GAAR: From Peabody to PepsiCo}},
  author       = {Neil Pereira},
  journal      = {Bulletin for International Taxation},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/1sa3dr2},
}

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The Evolution of Australia’s GAAR: From Peabody to PepsiCo

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.