Proposed amendments to Pt IVA highlights its conceptual flaws

Dabner, Justin (2013) Proposed amendments to Pt IVA highlights its conceptual flaws. CCH Tax Week, 01 March 2013 (8). pp. 1-4.

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[Extract] The government announced on 1 March 2012 that Pt IVA was to be amended to remove certain structural flaws that had been brought to light in recent decisions that the Commissioner had lost (see Assistant Treasurer's media release (CCH Tax Week 157) and Dabner, "Part IVA — is the game now up?" (CCH Tax Week 316)). Subsequently, an exposure draft of the proposed amendments was released on 16 November 2012 (see CCH Tax Week 1020, Dunne, "Proposed reform announced to Australia's income tax general anti-avoidance rule" (CCH Tax Week 1035) and Dabner, "Part IVA: one person's technical deficiencies is another's balanced application" (CCH Tax Week 1144) (the December 2012 article)). This draft legislation was the subject of universal condemnation for its convoluted and complex drafting, notwithstanding that it was professed to be the product of widespread consultation, including assistance from senior counsel.

Item ID: 32135
Item Type: Article (Commentary)
ISSN: 1320-9426
Date Deposited: 06 Feb 2017 00:10
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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