Part IVA and mass marketed schemes

Delany, Tom (2005) Part IVA and mass marketed schemes. Tax Specialist, 8 (4). pp. 217-227. ISSN 1329-1203

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Abstract

Mass marketed tax schemes have been on the radar of the Australian Tax Office in recent years. Typically these schemes were sold by way fo prospectuses (and excluded offers) and have included financing, agriculture, entertainment and franchise schemes. The primary question addressed in this article is whether because of their characteristics mass marketed schemes are likely to come within the ambit of the general tax anti-avoidance rules.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Deposited with permission of publisher.
Depositing User: epEditor USQ
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 11 Oct 2007 00:17
Last Modified: 02 Jul 2013 22:31
Uncontrolled Keywords: mass marketed tax schemes, anti-avoidance rules, courts
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
URI: http://eprints.usq.edu.au/id/eprint/233

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