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 01 September 2008
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