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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 FTI
Photo of author, Cameron RIDER Cameron is a Partner at PwC, practising in tax controversy and corporate tax. He was a Professor of Taxation Law at the Melbourne University Law School, and still teaches a course on Mineral and Petroleum Tax. - Current at 23 May 2017
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