Part IV A and Peabody
Abstract
This article examines the decision and its implications and will conclude that although this was the opportunity for the High Court to make some authoritative statements in respect of the interpretation and application of Part IVA, it appears to the authors that they did not do so. It is disappointing that their Honours did not provide guidelines on how a tax avoidance scheme should be identified. Considering the importance of the decision and its ramifications for the taxpaying community, it is disappointing that the judgement was so short and did not examine all of the interpretative issues associated with Part IVA.
Published
Oct 30, 1994
How to Cite
MARTIN, Fiona; RODMAN, Sandra.
Part IV A and Peabody.
QUT Law Review, [S.l.], v. 10, p. 158-169, oct. 1994.
ISSN 2201-7275.
Available at: <https://lr.law.qut.edu.au/article/view/386>. Date accessed: 01 feb. 2021.
doi: https://doi.org/10.5204/qutlr.v10i0.386.
Section
Articles - General Issue
Since 2015-12-04
Abstract Views
1562
PDF Views
2457
Until 2015-12-04:
Abstract Views
513
PDF Views
1321
Authors who publish with this journal retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Articles in this journal are published under the Creative Commons Attribution Licence (CC-BY). This is to achieve more legal certainty about what readers can do with published articles, and thus a wider dissemination and archiving, which in turn makes publishing with this journal more valuable for authors.