Dabner, Justin (2012) Part IVA: one person's technical deficiencies is another's balanced application. Australian Tax Week, 51. pp. 1-3.

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Abstract

[Extract] In "Part IVA — is the game now up?" (see CCH Tax Week, ¶316 (2012)), I wrote of the history of move and counter in relation to Pt IVA since its inception as the profession/taxpayers have struggled with the Tax Office/government over the width of its application. Recent victories by taxpayers had been responded to by the government announcing amendments that had the potential to considerably extend the application of the Part. With the release of the exposure draft of the proposed amendments on November 16 it appears that this potential is to become a reality. (See previous coverage: "Part IVA exposure draft legislation", CCH Tax Week, ¶1020 (2012) and Joanne Dunne, "Proposed reform announced to Australia’s income tax general anti-avoidance rule — Pt IVA", CCH Tax Week, ¶1035 (2012)).

Item ID:	25575
Item Type:	Article (Commentary)
Keywords:	taxation; taxation law
Additional Information:	Also titled: [¶1144] Part IVA: one person's technical deficiencies is another's balanced application, 21 December 2012.
Date Deposited:	26 Mar 2013 23:58
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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