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Tax avoidance and succession planning: Pt IVA and ordinary family dealings

Published on 01 Oct 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article is based on the speech delivered by Peter Walmsley at the TIA's 18th National Tax Intensive Retreat. It explains the general approach of the Australian Taxation Office to the application of Pt IVA of the Income Tax Assessment Act 1936 to tax planning that is influenced or motivated by personal or family considerations (such as retirement and succession planning).

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Peter WALMSLEY

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