Author(s): Christopher J BEVAN This seminar paper is divided up into three parts. Part 1 is a discussion of the jurisprudence on Part IVA as it stands today. Part 2 is a discussion of the amendments to Part IVA announced by the Treasurer on 11 November 1999 in Press Release No 74. Part 3 is a discussion of the Tax Institute's submission to the Treasurer on the 11 November 1999 amendment announcement. The author concludes with a brief discussion of what the immediate future holds for tax avoidance conduct under the two Assessment Acts.
Author(s): Rob O'CONNOR Topics covered in this paper include: Part IVA of the Income Tax Assessment Act 1936 as it stood before the current amendment; the amendments announced on 11 November, 1999; and the Taxation Institute of Australia submission of 14 May 2000 on those amendments.