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Personal Services Income Arrangement Falls Foul of Part IVA: Egan v FCT [2001] AATA 449

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

In Egan v FCT [2001] AATA 449, a decision of the AAT on 25 May 2001, an arrangment whereby the taxpayer, an IT specialist, "diverted" income to a family company and his spouse was struck down under Part IVA, and the taxpayer was held to be assessable on the income.

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Annamaria CAREY
Current at 15 July 2009 Click here to expand/collapse more articles by Annamaria CAREY.
 

 

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