The first part IVA cases and rulings: the worst fears realized

Dabner, Justin (1990) The first part IVA cases and rulings: the worst fears realized. Taxation in Australia, 24 (9). pp. 665-673.

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[Extract] It would appear that the Commissioner has decided that the time is right or, more accurately, the High Court is appropriately constituted, for the long dormant Part IVA provisions to be actively applied. These provisions, which have been law since may 1981, have been a constant source of worry for all tax advisers and knowledgable taxpayers alike. However, whilst the application of these provisions has been a continual threat, until recently, the Commissioner has not been prepared to allow the judiciary the opportunity to interpret the provisions. One somewhat cynical view for this was that the legislation is so widely drafted that the courts would adopt the same approach they initially did to section 260 and restictively interpret the legislation.

Item ID: 33645
Item Type: Article (Research - C1)
ISSN: 0494-8343
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Date Deposited: 01 Dec 2017 00:40
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
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