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Part IVA technical discussion

By: Wilson, Ben.
Series: South Australia 2013 convention papers.Publisher: Sydney The Tax Institute 2013Description: 15 p.Subject(s): Income Tax Assessment Act 1936 (ITAA 1936). Part IVA | Anti-avoidance rule | Tax reform | TaxSummary: Part IVA of the Income Tax Assessment Act 1936, which is often referred to as the general anti-avoidance rule, has been the subject of scrutiny after the Commissioner of Taxation lost several cases in the Federal Court. This paper reviews the history and current provisions of Part IVA, the case law which has prompted a review of the provision and the proposed amendments to the legislation.
Item type Home library Call number Status Date due Item reserves
Conference Paper Conference Paper Australia
CD 410.06 TIS 2013 (Browse shelf) Available
Total holds: 0

Part IVA of the Income Tax Assessment Act 1936, which is often referred to as the general anti-avoidance rule, has been the subject of scrutiny after the Commissioner of Taxation lost several cases in the Federal Court. This paper reviews the history and current provisions of Part IVA, the case law which has prompted a review of the provision and the proposed amendments to the legislation.

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