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Anti-avoidance: Recent company cases paper

Published on 06 Oct 11 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • the scope of the ‘scheme’
  • purpose
  • the relevant counterfactual
  • Part IVA and other anti-avoidance rules.

Author profile:

Graeme COOPER

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This was presented at Corporate Tax Retreat .

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