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Commentary on Paper by Chris Bevan on Part IVA Amendments

Published on 21 Jun 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this paper include: Part IVA of the Income Tax Assessment Act 1936 as it stood before the current amendment; the amendments announced on 11 November, 1999; and the Taxation Institute of Australia submission of 14 May 2000 on those amendments.

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Rob O'CONNOR

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This was presented at General AntiAvoidance Rule.

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General Anti Avoidance Rule

Author(s):  Christopher J BEVAN

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Review of Business Taxation Committee Proposals

Author(s):  Rob O'CONNOR

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