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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.

Author profile:

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 01 September 2008 Click here to expand/collapse more articles by Nicole WILSON-ROGERS.
 
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