• 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].

    To order a printed copy of this publication select Online publications ordering service or phone the Publications Distribution Service on 1300 720 092 and quote 'NAT 14331'. The Publications Distribution Service operates from 8.00am to 6.00pm, Monday to Friday.

      Last modified: 13 Dec 2005QC 18555