Miscellaneous 2006

The emerging High Court jurisprudence on Part IVA

Source: The Tax Specialist Journal Article

Published Date: 1 Jun 2006

This article analyses the emerging interpretation of Part IVA at the hands of the High Court. It asks how much of the conjecture and inference that is an inevitable element of Part IVA has been resolved in the four cases delivered to date – Peabody, Spotless Services, Consolidated Press and Hart? Clearly, we have not heard the last word on the interpretation of Part IVA but the last 25 years have resolved some interpretational issues.

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Miscellaneous 2006

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