shopping_cart

Your shopping cart is empty

Part IVA: black, white or grey?

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 May 97 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

In this convention paper the author looks at the High Court decision which upheld the Commissioner's submissions and overturned an earlier ruling of the Full Federal Court, which had held that the general anti-avoidance powers found in Part IVA of the Income Tax Assessment Act 1936 had no application to a scheme which took the income from an investment by two related Australian companies outside the jurisdiction of the Australian tax laws.

Author profile

Amarjit VERICK
Click here to expand/collapse more articles by Amarjit VERICK.

 

This was presented at 1997 South Australia State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

30 June is looming: fresh planning perspectives

Author(s):  Brian PATTERSON

Materials from this session:

Commercial debts: forgive but don't forget!

Author(s):  John JEFFREYS

Materials from this session:

Corporations law simplification: don't get caught out

Author(s):  Andrew SINCLAIR

Materials from this session:

Debit loan accounts: prevention and cure

Author(s):  Brian HARMER

Materials from this session:

Family trusts and tax losses

Author(s):  John YOUNG

Materials from this session:

Increasing wealth through gearing

Author(s):  Guy COLLISON

Materials from this session:

Part IVA: black, white or grey?

Author(s):  Amarjit VERICK

Materials from this session:

Simplification's simple, isn't it?

Author(s):  Michael B EVANS

Materials from this session:

Simplification's simple, isn't it?

Author(s):  Michael B EVANS

Materials from this session:

Structuring for wealth: the 1997 maze

Author(s):  Brenton ELLERY

Materials from this session:

Further details about this event:

 

Copyright Statement