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.
Miscellaneous
2000
Impact of the Review of Business Taxation Committee's proposal to amend the general anti-avoidance rule
Source: New South Wales
Published Date: 21 Jun 2000
Details
- Published By: Christopher J Bevan CTA
- Published On:21 Jun 2000
- Took place at:Menzies Hotel
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Miscellaneous
2000
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