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Anti avoidance provisions

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Published on 22 Mar 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

Changes in business taxation have accelerated and multiplied since the establishment of the Ralph Review. Already, significant amendments to the business tax system have been legislated and further significant change is presently being drafted. This paper covers anti-avoidance provisions in the areas of prepayments, personal services income, hobby losses and Part IVA changes.

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John YOUNG
John is a Consulting tax Lawyer.
Current at 4 August 2008.
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