If the operation of an exemption will always give rise to a tax benefit, how is it possible to rationalise the application of Part IVA?
01 Apr 96 |
"THE TAX SPECIALIST" JOURNAL ARTICLE
Issue: Vol 4 No 4
Journal previously titled 'Taxation in Australia Red Edition'
Looks at the recent attempt by the Commissioner to apply the provisions of Part IVA of the ITAA in FCT v Spotless Services Ltd 95 ATC 4775
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Robert has tax experience spanning 33 years, and is currently The Tax Institute's Tax Consultant. In this role, Robert edits TAXVINE, The Tax Institute's weekly email newsletter, and reviews all articles for publication in two of The Tax Institute's journals, Taxation in Australia and the Tax Specialist. Robert also assists in The Tax Institute's Structured Education program, filling the roles of Advanced Tax Convenor and Applied Tax Convenor. Robert was admitted as a solicitor of the NSW Supreme Court in 1974 and practised as a tax lawyer from 1978 to 1993. He then accepted positions as Senior Lecturer, firstly with ATAX at the University of New South Wales, and then at the Law School at the University of Sydney. Robert joined The Tax Institute in June 2000.Current at 01 February 2012