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  Miscellaneous 2003

Part IVA Rulings - TR 2002/18 and TR 2002/19 presentation

Source: South Australia

Published Date: 18 Mar 2003

 

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These tax rulings highlight the application of Part IVA of the ITAA 1936 to deny tax benefits associated with tax avoidance schemes.

TR 2002/18: INCOME TAX: HOME LOAN UNIT TRUST ARRANGEMENT
- examines arrangements where a taxpayer acquires a residential property through a unit trust and seeks to claim interest deductions for what is essentially private expenditure
- illustrates how Part IVA will apply to strike out tax benefits resulting from this arrangement.

TR 2002/19: INCOME TAX: LICENCE ARRANGEMENTS FOR INTELLECTUAL PROPERTY - DIVISION 40 - TAX AVOIDANCE SCHEMES
- examines arrangements under which a taxpayer obtains tax deductions under Division 40 in connection with the commercialisation of intellectual property where the taxpayer has little or no financial exposure to its success or failure
- illustrates the application of Part IVA to these arrangements.

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