Published on 27 Aug 04
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
What's the current state of Part IVA following the Hart decision? Specific issues addressed in this paper include:
- when does tax planning become tax avoidance
- wide scheme/narrow scheme, the implications of commercial purpose
- focusing on the means of liberating wealth - substance and form
- importance of considering alternative options.
John W DE WIJN
Current at 08 June 2009
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