Update on Part IVA
We have published a practical guide outlining the basic principles of how and when Part IVA applies to tax schemes.
Detailed guidelines for tax officers on the practical administration of the general anti-avoidance rules in the law have also been released.
We have issued a statement outlining how we will refocus our test case program around alienation of personal services income.
- Test case program statement
You can also access our quick reference tool for tax professionals explaining the changes resulting from the review of self assessment (ROSA) recommendations in relation to Part IVA.
- Media release 13 December 2005