Justice Graham Hill and Part IVA

Dabner, Justin (2013) Justice Graham Hill and Part IVA. Australian Tax Forum, 28 (1). pp. 155-167.

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A reflection on the main decisions of Justice Hill on Part IVA is instructive in identifying how the Part might be appropriately interpreted. Unfortunately, as his Honour identified in his final comments on Part IVA, its application may have been extended beyond that thought to be its original ambit. His legacy on Part IVA may be the need for a rethink in our approach to identifying unacceptable tax avoidance.

Item ID: 32107
Item Type: Article (Research - C1)
ISSN: 0812-695X
Keywords: Part IVA; Justice Graham Hill; tax law
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Date Deposited: 24 Apr 2014 00:23
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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