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Part IVA and corporates paper

Published on 19 Oct 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • background - The cases
  • the scope of the 'scheme'
  • purpose
  • the relevant counterfactual 
  • Part IVA and other anti-avoidance rules.

Author profile:

Author Photo - Graeme COOPER
Graeme COOPER

Click here to expand/collapse more articles by Graeme COOPER.
 

 

This was presented at Corporate Tax Masterclass .

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