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Impact of the Review of Business Taxation Committee's proposal to amend the general anti-avoidance rule

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.

Author profile:

Christopher Bevan CTA
Chris is Barrister Wentworth Chambers. Current at 01 July 2012 Click here to expand/collapse more articles by Christopher J BEVAN.
 

This was presented at General AntiAvoidance Rule.

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Review of Business Taxation Committee Proposals

Author(s):  Rob O'CONNOR

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