Part IVA: the General Anti-Avoidance Provisions in Australian Taxation Law. Part IVA: the General Anti-Avoidance Provisions in Australian Taxation Law.

Part IVA: the General Anti-Avoidance Provisions in Australian Taxation Law‪.‬

Melbourne University Law Review 2003, Dec, 27, 3

Melbourne University Law Review
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Descrição da editora

[This article reviews Australia's principal tax anti-avoidance provision, It examines the perceived defects with s 260 of the Income Tax Assessment Act 1936 (Cth), the historical genesis of Part 1VA and the analysis of this Part in recent cases. The author examines some challenges to the application of anti-avoidance provisions in the context of commercial transactions and in dealings which take account of tax effects.] I INTRODUCTION

GÉNERO
Profissional e técnico
LANÇADO
2003
1 de dezembro
IDIOMA
EN
Inglês
PÁGINAS
62
EDITORA
Melbourne University Law Review
TAMANHO
326
KB

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