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Arrangement Of Sections Part
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Medicare Secondary Payer (MSP) Manual
www.cms.govGHP arrangement, it may (but is not required to) assume primary payment responsibility ... an employer has 20 or more full-time and/or part time employees for each working day in ... Where those sections refer to a GHP of 20 or more employees, substitute the term "large group health plan" as defined in §20, to apply them ...
Part IvA: the general anti‑avoidance rule for income tax
www.ato.gov.auPart ivA is applied in a practical way. it focuses on the substance of what has been done. This guide outlines the steps the Tax Office takes when determining whether or not Part ivA applies to a particular arrangement. The Tax Office currently has six years to apply Part ivA to an arrangement and amend a taxpayer’s assessment however,