Published on 21 May 97
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The broad issus which this paper addresses, in the context of this year end tax planning seminar is the extent to which tax planning, in general, and, more particularly, the type of tax planning undertaken as the financial year end approaches has been affected by the recent court decision in relation to Part IVA of the Income Tax Assessment Act.
Current at 19 November 2004
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