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Impact of the Review of Business Taxation Committee's proposal to amend the general anti-avoidance rule

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

This seminar paper is divided up into three parts. Part 1 is a discussion of the jurisprudence on Part IVA as it stands today. Part 2 is a discussion of the amendments to Part IVA announced by the Treasurer on 11 November 1999 in Press Release No 74. Part 3 is a discussion of the Tax Institute's submission to the Treasurer on the 11 November 1999 amendment announcement. The author concludes with a brief discussion of what the immediate future holds for tax avoidance conduct under the two Assessment Acts.

Author profile

Christopher Bevan
Chris is a Barrister Wentworth Chambers. - Current at 06 August 2018
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This was presented at General AntiAvoidance Rule .

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Individual sessions

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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