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Anti-Avoidance Provisions: Loss Recoupment

Published on 21 Oct 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper looks at the provisions in place to recoup losses incurred by trusts and individuals. It covers both Section 100A and Part IVA as well as the Income Injection Test.

Author profile:

Author Photo - John De Wijn QC CTA - Life
John De Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. Current at 01 July 2015 Click here to expand/collapse more articles by John W DE WIJN.
 

This was presented at Red Series: Trust Taxation Masterclass.

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Anti-Avoidance Provisions: Loss Recoupment

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