Published on 01 Jun 13
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
A reflection on the main decisions of Justice Hill on Part IVA is instructive in identifying how the Part might be appropriately interpreted. Unfortunately, as his Honour identified in his final comments on Part IVA, its application may have been extended beyond that thought to be its original ambit. His legacy on Part IVA may be the need for a rethink in our approach to identifying unacceptable tax avoidance.
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