Miscellaneous

Exposure Draft: Ensuring the effectiveness of the income tax general antiavoidance rule

Author: The Tax Institute

Published Date: 19 Dec 2012

 

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The Tax Institute makes this submission in response to the exposure draft of legislation ("ED") and draft explanatory memorandum ("Draft EM") to effect the Government‘s announced intention to "ensure the continued effectiveness of the general anti-avoidance rule in Part IVA of the Income Tax Assessment Act 1936." ("Part IVA").

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  • Published By:The Tax Institute
  • Published On:19 Dec 2012

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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