Part IVA: the year that was

Dabner, Justin (2003) Part IVA: the year that was. CCH Tax Week, 13 February 2003 (6). pp. 1-6.

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[Extract] In the last few years the number of reported decisions dealing with the general anti-avoidance provisions of Pt IVA of ITAA 1936 has mushroomed. Two notable cases in 2001 were Eastern Nitrogen Ltd v FC of T 2001 ATC 4164 and FC of T v Metal Manufactures Ltd 2001 ATC 4152. These decisions of the Full Federal Court (discussed in Tax Week 309 (2001)) are difficult to reconcile with the High Court decision in FC of T v Spotless 96 ATC 5201. However, early in 2002, the High Court refused the Commissioner leave to appeal in Metal Manufactures and Eastern Nitrogen. This might support the view that the courts appear to be retreating from position adopted on Pt IVA in Spotless.

Item ID: 33810
Item Type: Article (Commentary)
ISSN: 1320-9426
Date Deposited: 05 Feb 2017 23:29
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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