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
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsSchool of Law
Permalink -

https://research.usq.edu.au/item/9x7yv/part-iva-and-mass-marketed-schemes

Log in to edit

Download files

  • 2015
    total views
  • 491
    total downloads
  • 0
    views this month
  • 1
    downloads this month

Export as

Related outputs

Fringe benefits tax
Delany, Thomas P.. 2012. "Fringe benefits tax." Halsbury's Laws of Australia. Sydney, Australia. LexisNexis Butterworths. pp. Ss 405: Taxation and Revenue Part XI, 762,687-762,893
Personal Services Income: where to from here?
Delany, Tom. 2012. "Personal Services Income: where to from here?" Revenue Law Journal. 21 (1), pp. 1-24.
Compensation for natural disasters: The tax consequences
Delany, Tom. 2012. "Compensation for natural disasters: The tax consequences." Taxation in Australia. 46 (6), pp. 248-252.
Tax avoidance: a trans-Tasman comparative study
Delany, Tom. 2005. "Tax avoidance: a trans-Tasman comparative study." New Zealand Journal of Taxation Law and Policy. 11 (2), pp. 161-184.
Company tax concessions: a shareholder's perspective
Delany, Tom. 2011. "Company tax concessions: a shareholder's perspective ." Taxation in Australia. 45 (7), pp. 416-421.
Goods and services tax - the 'Gourley' principle applies
Delany, Tom. 2010. "Goods and services tax - the 'Gourley' principle applies." Tax Specialist. 13 (5), pp. 255-261.
The new income tests: a complex web
Delany, Tom. 2010. "The new income tests: a complex web." Taxation in Australia. 45 (3), pp. 139-146.
Taxation of primary producers
Delany, Tom. 2004. "Taxation of primary producers." Morrison, David (ed.) Taxation law in principle, 2nd ed.. Sydney, Australia. Thomson Lawbook Co. pp. 297-313
Cessation of registration
Delany, Tom. 2002. "Cessation of registration." Australian GST Journal. 2 (8), pp. 146-148.
A comparative analysis of the impact of tax on savings for retirement
Delany, Tom. 1999. "A comparative analysis of the impact of tax on savings for retirement ." ATTA 1999: 11th Annual Australasian Tax Teachers Conference . Canberra, Australia 05 - 07 Feb 1999 Canberra, Australia.
Part IVA and tax reform
Delany, Tom. 2005. "Part IVA and tax reform." Journal of the Australasian Tax Teachers Association. 1 (2), pp. 293-317.