Published on 01 Apr 03
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article looks at the consequences that flow from the Commissioner's current administration practice of seeking to
rely on more than one amended assessment when attacking the
deductibility of payments made pursuant to so called Part IVA arrangements. It is concluded that a second amended
assessment based on Part IVA can only be a valid assessment if the Commissioner concedes that the payment is
Leigh Baring FTIA is a Partner at Maddocks Lawyers.
Current at 29 July 2008
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