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Part IVA: one person's technical deficiencies is another's balanced application

Publication date: 09 Jan 13 | Source: CCH TAX WEEK

Issue: Issue 51 21 Dec 2012

Pages: pp 1-4

Abstract:

It has previously been written that the tax profession and taxpayers have struggled with the Tax Office/government over the width of the application of Part IVA. Recent victories by the taxpayers had been responded to by the government announcing amendments that had the potential to considerably extend the application of the Part. This may have happened with the November release of the exposure draft of proposed amendments.

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Author profile

Dr Justin Dabner CTA
Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia. - Current at 01 April 2016
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