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The aftermath of Hart's case - a case for reform of Part IVA?

Published on 01 Nov 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

As a result of Hart's case, it would be a brave adviser who structures a transaction in a tax effective fashion as it now appears that the Commissioner can fasten onto any aspect of an arrangement, no matter how microscopic, and brand it as and act of tax avoidance.

Author profile:

Peter DONOVAN
Peter is a Senior Associate at Francis Abourizk Lightowlers, Commercial & Technology Lawyers. Peter is also engaged in a research project at the University of Melbourne where he is drafting an anti-avoidance rule to replace the existing Part IVA.
Current at November 2004
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