Part IvA: the general anti‑avoidance rule for income tax

the anti‑avoidance provisions in Part ivA of the Income Tax Assessment Act 1936 (the income Tax Act) may apply to an arrangement they have entered into, or are considering entering into. Part ivA of the income Tax Act is the general anti‑avoidance rule for income tax. it protects the integrity of our income tax system by ensuring that ...

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