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Proposal to amend anti-avoidance rule: part IVA

Published on 01 Aug 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper is divided into 3 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 IVA announced by the Treasurer on 11 November 1999. Part 3 is a summary of the TIA submission on this proposal

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Christopher Bevan CTA
Chris is Barrister Wentworth Chambers. - Current at 30 August 2017
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