[Download] "Part IVA: the General Anti-Avoidance Provisions in Australian Taxation Law." by Melbourne University Law Review # eBook PDF Kindle ePub Free

eBook details

Title: Part IVA: the General Anti-Avoidance Provisions in Australian Taxation Law.
Author : Melbourne University Law Review
Release Date : January 01, 2003
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 326 KB

Description

[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