Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$15.40
Document Type
Article
Pages
7
Notes Online Home 2014 Tax Schools Day 2 Tax agent warning areas in 2014
Amendments to Part IVA give it 'more teeth' than ever
In this section of the notes we look at the most recent amendments to Part IVA. In particular the following topics:
- Background to the anti-avoidance provision of Part IVA
- How Part IVA will operate after the amendments
- How the changes to Part IVA affect the way tax practitioners advise clients