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Part IVA does not apply to sale and lease-back arrangements

Published on 01 May 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Eastern Nitrogen Ltd v C of T and Metal Manufactures v C of T

Author profile

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. - Current at 15 September 2017
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