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Part IVA: twenty-two years on...in a state of maturity? - Part II
Published on 01 Feb 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This is the second of a two-part series on Part IVA. Click here to view Part I which was featured in Taxation In Australia, Jan-Dec edition. Part II deals with cancellation of tax benefits, compensating adjustments and the dominant purpose test.
The two part series is based on a paper presented at the 42nd Victorian State Convention of the Taxation Institute of Australia in September 2003.