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Commentary on Paper by Chris Bevan on Part IVA Amendments

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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 21 Jun 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this paper include: Part IVA of the Income Tax Assessment Act 1936 as it stood before the current amendment; the amendments announced on 11 November, 1999; and the Taxation Institute of Australia submission of 14 May 2000 on those amendments.

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Rob O'CONNOR
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This was presented at General AntiAvoidance Rule .

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General Anti Avoidance Rule

Author(s):  Christopher J BEVAN

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Review of Business Taxation Committee Proposals

Author(s):  Rob O'CONNOR

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