Coming out of the Dark? The Uncertainties that Remain in Respect of Part IVA: How Does Recent Tax Office Guidance Help?

Nicole Wilson-Rogers

Taxation from ATAX, University of New South Wales

Abstract: This article considers several issues that make the application of Part IVA uncertain and whether recent tax office guidance, in the form of PS LA 2005/24 and the Guide, provide any further clarity on these issues. It is suggested that PS LA 2005/24 and the Guide fail to provide further clarity and this is largely due to the fundamental problem that it is unclear what particular activities Part IVA seeks to target at a policy level. Consequently, Part IVA has been drafted in a manner that is amorphous and uncertain in order to combat these indeterminate activities.

Keywords: Part IVA; tax; anti-avoidance; uncertainty; tax law; tax administration (search for similar items in EconPapers)
Pages: 36 pages
Date: 2006-10-17
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.atax.unsw.edu.au/ejtr
Our link check indicates that this URL is bad, the error code is: 404 Not Found (http://www.atax.unsw.edu.au/ejtr [302 Moved Temporarily]--> https://www.atax.unsw.edu.au:443/ejtr)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nsw:discus:412

Ordering information: This working paper can be ordered from
http://www.atax.unsw.edu.au/research

Access Statistics for this paper

More papers in Taxation from ATAX, University of New South Wales Contact information at EDIRC.
Bibliographic data for series maintained by Research Assistant ( this e-mail address is bad, please contact ).