In this convention paper the author looks at the High Court decision which upheld the Commissioner's submissions and overturned an earlier ruling of the Full Federal Court, which had held that the general anti-avoidance powers found in Part IVA of the Income Tax Assessment Act 1936 had no application to a scheme which took the income from an investment by two related Australian companies outside the jurisdiction of the Australian tax laws.
Miscellaneous
1997
Part IVA: black, white or grey?
Source: South Australia
Published Date: 1 May 1997
Details
- Published By: Amarjit Verick
- Published On:1 May 1997
- Took place at:Adelaide, South Australia
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Miscellaneous
1997
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