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Part IVA - Recent amendments paper

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.

Author profile:

John W DE WIJN
Current at 08 June 2009 Click here to expand/collapse more articles by John W DE WIJN.
 

 

This was presented at Corporate Tax Retreat .

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