Part IVA for SME practitioners paper
Published on 28 Aug 14
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- which taxpayers are in the sights of Part IVA?
- getting the basic transactions righ
- getting the substantive tax law right
- including, the other anti-avoidance rules
- the well-known Part IVA domain
- jumping at shadows
- managing Part IVA risk.