Published on 21 Nov 08
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- does structuring for access to Div 152 constitute a Part IVA scheme?
- when does the making of a choice/election not give rise to a tax benefit?
- what does the exclusion in s.177C(2) really mean in light of Walter's Case?
- does use of the GVSR 4 year reversal constitute a scheme?
- when does legitimate restructuring become scheme promotion - re: Keenhilt Pty Ltd as Trustee for the CHC Services Trust v FCT?
Current at 26 May 2009
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