Part IV A and Peabody

  • Fiona Martin
  • Sandra Rodman


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.
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: <>. Date accessed: 01 feb. 2021. doi:
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