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Tax avoidance: the "new improved" Part IVA

Published on 01 Aug 97 by "THE TAX SPECIALIST" JOURNAL ARTICLE

In light of the High Court's judgments in Peabody and Spotless Services, the Commissioner's discretion may be more important than was previously thought, says the author

Author profile:

Mark Brabazon CTA
Mark is a Barrister specialising in equity, revenue and constitutional law. He appears regularly in revenue cases and is an external member of the Australian Taxation Office's Litigation Panel. Previously he practised as a Solicitor and Lecturer in law and was engaged in research at the High Court. Current at 01 July 2003 Click here to expand/collapse more articles by Mark L BRABAZON.
 
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