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Part IVA: where to draw the line

Published on 19 Mar 97 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This convention paper discusses the application of the general anti-avoidance provision, Part IVA, following the decision of the High Court in FC of T v Spotless Services Limited.

Author profile:

Michael Carmody
Michael was appointed Commissioner of Taxation on 23 January 1993. This appointment was renewed on 23 January 2000. Michael joined the Tax office in Melbourne in 1968 and moved to the Policy and Legislation area of Head Office in 1973. In 1983, Michael moved to the Sydney branch of the Tax office where, as First Assistant Deputy Commissioner, he was responsible for the technical areas of the office before moving to become Deputy Commissioner of the Parramatta branch in 1983. Michael returned to National Office in 1986 and, shortly thereafter, was appointed as Second Commissioner. In late 1987 Michael took overall responsibility for the Tax Office's Modernisation program. Current at 14 November 2005 Click here to expand/collapse more articles by Michael CARMODY.
 

This was presented at 13th National Convention.

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Part IVA: where to draw the line

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