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  Miscellaneous 2004

The Hart of Part IVA seminar

Source: National

Published Date: 27 Aug 2004

 

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What's the current state of Part IVA following the Hart decision? Specific issues addressed in this paper include:
- when does tax planning become tax avoidance
- wide scheme/narrow scheme, the implications of commercial purpose
- focusing on the means of liberating wealth - substance and form
- importance of considering alternative options.
Author(s)

Individual Session

The Hart of Part IVA

Author(s): John W De Wijn
Materials from this session:

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Details

  • Published By: John W De Wijn
  • Published On:27 Aug 2004
  • Took place at:Sheraton Noosa Resort, Qld

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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Miscellaneous 2004

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