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Diversion of income: arrangements falls under Part IVA

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.

Author profiles:

Annamaria CAREY
Current at 15 July 2009 Click here to expand/collapse more articles by Annamaria CAREY.
 
Michael NG
Current at 19 November 2004

 

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