02 Dec 1010 Treaty shopping and Part IVA - TD 2010/20
On 1 December 2010, the ATO issued final Taxation Determination TD 2010/20 entitled "Income tax: treaty shopping - can Part IVA of ITAA 1936 apply to arrangements designed to alter the intended effect of Australia's International Tax Agreements network?" It was previously released in draft form as TD 2009/D17.
The answer given to the question asked in the title of the Taxation Determination is Yes, just as it was in the draft. However, the final Taxation Determination contains an Appendix, which sets out alternative views and explains why they are not supported by the Commissioner. It does not form part of the binding public ruling.