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13.1. GAAR and General Anti-Avoidance Measures

Under Fiji tax laws, the tax authorities are empowered to disregard any tax avoidance scheme, whether entered into by a person affected by the scheme or by another person, that directly or indirectly (a) has tax avoidance as its purpose or effect; or (b) has tax avoidance as one of its purposes or effects, if the tax avoidance purpose or effect is not merely incidental. The practical application of this anti-avoidance rule has been clarified by the tax authorities in a Standard Interpretation Guideline of 22 June 2018.

Sham transactions, as opposed to tax avoidance schemes, are by definition null and void for the purposes of Fiji tax laws.