Published on 21 Jun 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper is divided up into three parts. Part 1 is a discussion of the jurisprudence on Part IVA as it stands today. Part 2 is a discussion of the amendments to Part IVA announced by the Treasurer on 11 November 1999 in Press Release No 74. Part 3 is a discussion of the Tax Institute's submission to the Treasurer on the 11 November 1999 amendment announcement. The author concludes with a brief discussion of what the immediate future holds for tax avoidance conduct under the two Assessment Acts.
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