Published on 17 Oct 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper considers the reasons for the recent amendments to Part IVA, the new definition of tax benefit, and the correct approach to determining purpose under s177D. It covers:
- the emperor’s new clothes
- tax benefit: out with the old, in with the new!
- an objective determination of purpose.
John W DE WIJN
Current at 08 June 2009
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