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Stamp duty avoidance is not a criminal offense, while stamp evasion involves misrepresentation to reduce tax liability. Section 33A of the Stamp Duty Act allows the commissioner to disregard arrangements aimed at tax reduction, with penalties applicable only for transactions after December 2020. Courts have yet to directly interpret section 33A, but similar principles apply under section 33 of the Income Tax Act regarding tax arrangements and legitimate tax advantages.
- Author
- meursaulter
- Language
- EN