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

www.ato.gov.au

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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Capital Versus Revenue: Some Guidance

www.saflii.org

For income tax purposes, the distin ction between whether an amount or expenditure is of a capital nature or not is decisive. Receipts and accruals of a capital nature do not form part of the gross income definition (the definition in s 1 of the Income Tax Ac t 58 of 1962 (the ITA) reads: “… in

  Revenue, Guidance, Income, Capital, Versus, Some, Nature, Income tax, Capital versus revenue, Some guidance, Of the income tax

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