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Cherry picking tax avoidance was a form of tax avoidance used in Australia in the 1970s and early 1980s. Company contributions to a superannuation fund were claimed as tax deductions, but the money immediately went back to the company. In the taxonomy of tax schemes, this one was an obvious abuse of an intended system. The Australian Taxation Office was able to attack the scheme, at least in some instances, on the basis that the funds were not in fact ones that benefited employees (a legislative requirement for tax deductibility). == Operation == A company would create a superannuation fund, with an associate as the trustee. The company paid money into the fund, ostensibly for the benefit of particular employees. Under section 82AAE (now repealed) of the Income Tax Assessment Act 1936 such contributions were tax deductible (to a limit of 5% of initial salary or $400, whichever was greater). But the trustee of the fund would immediately lend the money back to the company on favourable terms, such as a low interest rate and unsecured. So the company got a tax deduction but kept its money. Employees were not being defrauded. Their wages and conditions didn't provide for any superannuation, so they received everything they expected to and were unaware of the super fund notionally in their names. The trustee of the fund normally had to declare in its annual report to the Australian Taxation Office that all members of the fund had been notified of their rights to benefits. But this was never the case, employees were kept deliberately in the dark. The company's officers would arrange that employees never satisfied the formal requirements of the fund for payment of benefits. Those requirements might for instance be for a member to remain employed by the company until a specified retirement age. Employees would be sacked or persuaded to leave before that age, and the benefits they forfeited (in ignorance) would become fund reserves or would be attributed to other members (which normally included the company owners themselves). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cherry-picking tax avoidance」の詳細全文を読む スポンサード リンク
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