Justice Graham Hill and Part IVA
Source: Australian Tax Forum Journal Article
Published Date: 1 Jun 2013
A reflection on the main decisions of Justice Hill on Part IVA is instructive in identifying how the Part might be appropriately interpreted. Unfortunately, as his Honour identified in his final comments on Part IVA, its application may have been extended beyond that thought to be its original ambit. His legacy on Part IVA may be the need for a rethink in our approach to identifying unacceptable tax avoidance.
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Details
- Published By: Justin Dabner CTA
- Published On:1 Jun 2013
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