Part IVA and mass marketed schemes

Article

Delany, Tom. 2005. "Part IVA and mass marketed schemes." Tax Specialist. 8 (4), pp. 217-227.
Article Title

Part IVA and mass marketed schemes

ERA Journal ID17425
Article CategoryArticle
Authors
AuthorDelany, Tom
Journal TitleTax Specialist
Journal Citation8 (4), pp. 217-227
Number of Pages11
Year2005
Place of PublicationSydney, Australia
ISSN1329-1203
Web Address (URL)http://www.taxinstitute.com.au/go/publications/the-tax-specialist
Abstract

Mass marketed tax schemes have been on the radar of the Australian Tax Office in recent years. Typically these schemes were sold by way fo prospectuses (and excluded offers) and have included financing, agriculture, entertainment and franchise schemes. The primary question addressed in this article is whether because of their characteristics mass marketed schemes are likely to come within the ambit of the general tax anti-avoidance rules.

Keywordsmass marketed tax schemes, anti-avoidance rules, courts
ANZSRC Field of Research 2020350108. Taxation accounting
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File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsSchool of Law
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