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  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

 

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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.
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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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