Published on 01 Jun 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article discusses a recent case, whereby AATA struck down an arrangement in which the applicant attempted to split his personal earning by diverting part of it to other family members and the family company through a family trust. The Tribunal found that this arrangement fell within the scope of Part IVA.
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004
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