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Part IVA: twenty-two years a state of maturity? - Part II


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.

Author profiles:

Fiona Alpins CTA
Fiona is a Barrister at the Victorian Bar, practising mainly in revenue, superannuation and commercial law. She is a member of the Victorian Education Committee and a Senior Fellow at the University of Melbourne Law School. Current at 26 July 2004 Click here to expand/collapse more articles by Fiona J ALPINS.
Author Photo - John De Wijn QC CTA - Life
John De Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. Current at 01 July 2015 Click here to expand/collapse more articles by John W DE WIJN.
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