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Tax avoidance: the "new improved" Part IVA

Published on 01 Aug 97 by "THE TAX SPECIALIST" JOURNAL ARTICLE

In light of the High Court's judgments in Peabody and Spotless Services, the Commissioner's discretion may be more important than was previously thought, says the author

Author profile

Mark Brabazon CTA
Dr Mark Brabazon SC advises and represents corporate, private and government clients in cases involving income tax, GST and State taxes, acting at all levels from planning and advice through audit, investigation and ADR to final appeal. He is the author of International Taxation of Trust Income: Principles, Planning and Design (CUP, 2019), the GTTC chapter on ‘Application of Tax Treaties to Fiscally Transparent Entities’, and many other publications on Australian and international tax. He is a member of 7 Wentworth Selborne. - Current at 15 May 2020
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