Delany, Tom (2005) Part IVA and mass marketed schemes. Tax Specialist, 8 (4). pp. 217-227. ISSN 1329-1203
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Official URL: http://www.taxinstitute.com.au/go/publications/the-tax-specialist
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.
| Item Type: | Article (Commonwealth Reporting Category C) |
|---|---|
| Additional Information: | Deposited with permission of publisher. |
| 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 |
| Subjects: | 350000 Commerce, Management, Tourism and Services > 350100 Accounting, Auditing and Accountability > 350104 Taxation |
| Socio-Economic Objective (SEO2008): | UNSPECIFIED |
| ID Code: | 233 |
| Deposited By: | |
| Deposited On: | 11 Oct 2007 10:17 |
| Last Modified: | 25 Nov 2011 09:18 |
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