Exposing the limits of Part IVA

Dabner, Justin (2004) Exposing the limits of Part IVA. CCH Tax Week, 09 December 2004 (48). pp. 1-3.

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[Extract] The decision of Ryan v FC of T 2004 ATC 2181 exposes the limits of Pt IVA and must raise doubts as to the earlier decision in Egan v FC of T 2002 ATC 2082. While the case was decided without the advantage of the judgments of the High Court in Hart v FC of T 2004 ATC 4599 it is unlikely that those judgments would not have affected the outcome as the case centered on whether a tax benefit existed rather than as to the meaning of scheme.

Item ID: 35317
Item Type: Article (Commentary)
ISSN: 1320-9426
Date Deposited: 03 Feb 2017 02:00
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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