Published on 01 Aug 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
With the recent release of Draft Tax Ruling 2005/D5 and the associated Draft Booklet, a timely review of Phillips Arrangements by practitioners is imperative. This article discusses the issues that arise in determining the application of Part IVA to Phillips Arrangements.
Nicole is a Lecturer in Taxation Law and Taxation Principal Researcher, Applied Law and Policy Area of Research Excellence, School of Business Law and Taxation, Curtin University of Technology, Perth, Australia.
- Current at
25 January 2013