Why we must replace Pt IVA: a suggestion for reform

Dabner, Justin (2004) Why we must replace Pt IVA: a suggestion for reform. CCH Tax Week, 21 October 2004 (41). pp. 1-4.

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Abstract

[Extract] Every day I breathe a sigh of relief that, as a tax academic, I do not have to give advice to clients on tax matters on a daily basis. The current uncertainty with respect to the scope of Pt IVA must cause even the most competent tax practitioners to consider transferring their assets to a family trust for asset protection purposes. Woe betide them if the transfer has income splitting consequences.

Item ID: 35318
Item Type: Article (Commentary)
ISSN: 1320-9426
Date Deposited: 03 Feb 2017 01:55
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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