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The operation of Part IVA on genuine commercial transactions with tax-effective structures

Published on 01 Nov 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Identifying and balancing the two policy objectives of Part IVA helps predict how it will apply to tax-effective commercial transactions

Author profile:

Cameron RIDER
Cameron practices in corporate and international tax at Allens Arthur Robinson. Cameron’s practice currently encompasses corporate restructures and acquisitions (including in the mining sector), consolidation, taxation of financial arrangements and foreign currency transactions, taxation of intellectual property, and international transfer pricing. Cameron has returned as a Tax Partner at Allens Arthur Robinson after a period as Professor of Taxation Law at the University of Melbourne.
Current at 9 February 2009
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