Part IVA: will it obstruct business?

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Title

Author(s)

Thompson, Bill

Vol [Iss]

17 [4]

Pagination

10-11

Abstract

Consequences of the decision in Spotless case where Full High Court overturned the majority decision of the Full Federal Court to find that Part IVA of the Income Tax Assessment applied to an investment arrangement - Tax Office response

Subject(s)

Income tax Taxation - Avoidance

Record Number

265

Accession Date

21/11/1997

Section

Taxation

Cases Referred To

FC of T v Spotless Services Limited and Anor (1996) ATC 5201