Miscellaneous 2000

Anti avoidance provisions

Published Date: 22 Mar 2000

 

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Changes in business taxation have accelerated and multiplied since the establishment of the Ralph Review. Already, significant amendments to the business tax system have been legislated and further significant change is presently being drafted. This paper covers anti-avoidance provisions in the areas of prepayments, personal services income, hobby losses and Part IVA changes.

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  • Published By: John Young
  • Published On:22 Mar 2000

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 2000

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