Part IVA: the general anti-avoidance rule for income tax
This publication explains the basic principles about how and when the general anti-avoidance rule for the Income Tax Assessment Act 1936 (the Income Tax Act) applies. It is intended to be a guide for anyone concerned that Part IVA may apply to an arrangement they have entered into, or are considering entering into.
Part IVA: the general anti-avoidance rule for income tax can be downloaded in Portable Document Format (PDF) [155kB].
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