Published on 26 Mar 97
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This session will:
- explain that taxpayers have the right to choose the type of entity which will conduct their business or carry out a transaction;
- consider the effect on this choice of Part IVA of the ITAA, including the impact of Spotless and other relevant cases;
- demonstrate the provisions of Part IVA through case studies.