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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