Commentary
Non Member Price: $45.00
Published on 01 Apr 96 by "THE TAX SPECIALIST" JOURNAL ARTICLE
If the operation of an exemption will always give rise to a tax benefit, how is it possible to rationalise the application of Part IVA?
Author profile
Robert Allerdice
More by Robert Allerdice
- Dividend access shares and s 177E of Pt IVA: What does TD 2013/D5 say? - 01-September-2013
- A frank assessment – TR 2012/5 and s 254T of the Corporations Act 2001 - 01-September-2012
- The curious case of the consolidation counterfactual - Macquarie - 01-March-2012
- Trust streaming post-Bamford - 01-February-2012
- Upping the ante on the anti-avoidance provisions? - 01-April-2011
- The latest changes to the small business CGT concessions - 01-May-2009
- Interest Deductibility Recent Tax Cases & Rulings seminar paper - 21-February-2003
- Recent important developments - 17-May-2002
- Consolidations - Losses - 03-April-2001
- Tax Tips - 01-April-2001
- Technical News - 01-April-2001
- Technical News - 01-March-2001
- Contributions to and distributions from non-fixed trusts - 17-February-2001
- Contributions to and distributions from non-fixed trusts - 01-February-2001
- Technical News - 01-December-2000
- Contributions to and distributions from non-fixed trusts - 09-November-2000
- Superannuation: Further update on superannuation - 01-October-2000
- CV for Robert Allerdice - 01-August-2000
- Bibliography for Superannuation - 01-August-2000
- Superannuation: recent developments - 01-August-2000
- Superannuation - 26-May-2000
- Selected tax cases of 1999 - 11-November-1999
- Top Cases that Influenced the Tax World in 1998/1999 - 07-May-1999
- The top four tax cases of 1997-1998 - 29-May-1998
- Case Study: $42 million nabbed; Don't fence me in - 01-February-1998
- Case study: Follow that cab!; Tax agent knuckled in audit action - 01-October-1997
- Case study: ATO given out on nil; Batteries jolt for gross-ups ruling - 01-September-1997
- Tax in Review: Smoke and mirrors - 01-June-1997
- Case study: Hong Kong 'Flu - 01-June-1997
- Cross examination: Through a Spotless glass, darkly - 01-February-1997
- Cross examination: Public entities ownership - 01-February-1997
- Cross examination: Debt defeasance: the ICI Australia Case ; Burrill's case at face value ; Fallout from energy case - 01-September-1996
- In practice: Not so super - 01-September-1996
- Review of current developments in tax losses - 24-May-1996
Click here to expand/collapse more articles by Robert Allerdice.
Copyright Statement
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Contact
- Contact us
- Help
- 1300 829 338
- tti@taxinstitute.com.au
- State Office Contacts
© 1996-2021 The Tax Institute (ABN 45 008 392 372 (PRV14016)). All rights reserved. The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.