Published on 17 May 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- a bit of context - GAARs
- what is Part IVA and how does it work?
- the “tax benefit” debate
- discussing the views of the ATO
- current Part IVA issues/reviews
- reconsidering the role of the GAAR panel.
Current at 15 June 2011
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