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Phillips Arrangements under siege: will Part IVA strike again?

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.

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Nicole Wilson-Rogers
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 13 June 2017
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